Whitfield County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7% of rent (Sec. 8-9)
- Operator collection rate
- 6% from occupant (Sec. 8-10)
- Due date
- 20th of following month
- Exemption
- Stays over 10 consecutive days
- Permit lapse
- 20-day delinquency voids permit
Summary
Unincorporated Whitfield County charges a 7 percent hotel-motel excise tax on every guest room occupancy under Sec. 8-9, with operators separately directed to collect 6 percent from the occupant under Sec. 8-10. Permanent residents and government travelers are exempt, and the county clerk administers, audits and collects the tax.
(a)There shall be paid for every occupancy of a guest room in a hotel located within the unincorporated portion of Whitfield County a tax at the rate of seven percent of the amount of rent, unless an exemption shall be provided, as set forth in section 8-8.(b)(1)In each fiscal year an amount equal to not less than 50 percent of the total amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five percent shall be expended for promoting tourism, conventions, and trade shows by the destination marketing organization designated by Whitfield County; and(2)The remaining amount of taxes collected that exceed the amount of taxes that would be collected at the rate of five percent which are not otherwise expended under paragraph one of this subsection shall be expended for tourism product development.
Full Breakdown
Whitfield County Code Chapter 8, Article II imposes an excise tax on hotel and motel stays in the unincorporated county. 'Hotel' is broadly defined at Sec. 8-2 to include any lodging house, rooming house, motel, motor hotel, auto court, inn, tourist camp, tourist cabin, 'or any other place in which rooms, lodgings or accommodations are furnished for value,' language broad enough to reach short-term rentals operating as paid accommodations. Under Sec. 8-9(a), every occupancy of a guest room in the unincorporated county is taxed at seven percent of the rent charged, unless the Sec.
8-8 exemption applies. Sec. 8-8 exempts permanent residents (occupants of more than ten consecutive days), meeting-room rentals, and stays by state or local government officials or employees traveling on official business. Sec. 8-9(b) directs that of the revenue collected above what a five-percent rate would raise, at least half funds tourism, convention and trade-show promotion through the county's destination marketing organization, and the rest funds tourism product development. Sec. 8-10 separately requires every operator to collect a six-percent tax on rent from the occupant. Operators must register for a business permit with the county clerk (Sec.
8-13) and keep records for inspection (Sec. 8-5, 8-6). Tax is due monthly by the 20th (Sec. 8-11); a 20-day delinquency in filing or paying automatically voids the operator's hotel business permit. Filing a fraudulent return is a separate offense under Sec. 8-3.
Violations & Fines
Failing to collect or remit the tax lets a hotel's Whitfield County business permit lapse automatically under Sec. 8-11 after a 20-day delinquency in filing or payment, with no additional notice required. Filing a fraudulent return is a separate offense under Sec. 8-3. The county clerk audits records under Sec. 8-6 and may sue delinquent operators for the tax plus interest, court costs and attorney's fees under Sec. 8-27.
Frequently Asked Questions
What is Whitfield County's hotel-motel tax rate?
Are short-term rentals covered by the hotel-motel tax?
Who is exempt from the Whitfield County hotel tax?
What happens if a hotel operator doesn't pay the tax on time?
Sources & Official References
Other rules in Whitfield County
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