Hotels & Lodging in Georgia (2026)
42 rules on the books across Georgia, 42 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Acworth
Some RestrictionsAcworth charges an 8 percent excise tax on every hotel room rented in the city, collected by the lodging provider from…
Read full rule →Alpharetta
Some RestrictionsIn the City of Alpharetta, the Alpharetta Hotel/Motel Tax Ordinance charges an eight percent excise tax on the gross…
Read full rule →Atlanta
Some RestrictionsAtlanta imposes an 8 percent occupancy tax on every hotel or motel guestroom rented in the city, collected by the…
Read full rule →Augusta-Richmond County
Some RestrictionsAugusta-Richmond County levies a 6 percent excise tax on hotel, motel, and lodging charges countywide, excluding stays…
Read full rule →Barrow County
Some RestrictionsUnincorporated Barrow County levies a five percent excise tax on every guestroom rental in the county's special hotel…
Read full rule →Bartow County
Some RestrictionsUnincorporated Bartow County levies an 8 percent excise tax on hotel, motel and other lodging charges under Bartow…
Read full rule →Brookhaven
Some RestrictionsThe City of Brookhaven, Georgia levies an excise tax at the rate of eight percent on rooms, lodgings and accommodations…
Read full rule →Bulloch County
Some RestrictionsBulloch County levies a 5% excise tax on hotel and short-term guest-room occupancy in the unincorporated county under…
Read full rule →Carroll County
Some RestrictionsUnincorporated Carroll County levies a six percent hotel-motel excise tax on rooms, lodgings, and accommodations…
Read full rule →Chatham County
Some RestrictionsUnincorporated Chatham County levies a 6% excise tax on hotel, motel and short-term rental charges under Sec. 16-402…
Read full rule →Cherokee County
Some RestrictionsCherokee County levies an 8 percent excise tax on the gross rent charged for occupancy of any hotel guest room in the…
Read full rule →Cobb County
Some RestrictionsCobb County levies an excise tax on hotel, motel and short-term lodging stays in the unincorporated county; the rate is…
Read full rule →Columbus
Some RestrictionsColumbus, Georgia imposes an 8 percent excise tax on hotel and motel room charges citywide, administered by the finance…
Read full rule →Coweta County
Some RestrictionsCoweta County levies an 8 percent excise tax on the gross rent charged by any hotel, motel, inn, lodge, cabin, or…
Read full rule →Decatur
Some RestrictionsDecatur, Georgia, DeKalb County, levies an 8 percent excise tax on the gross rent charged for every hotel, motel, inn…
Read full rule →DeKalb County
Some RestrictionsHotels in unincorporated DeKalb County must collect an 8 percent excise tax on the rent for every guestroom and remit…
Read full rule →Dunwoody
Some RestrictionsDunwoody charges an eight percent excise tax on the gross rental charge for every occupancy of a guest room in a hotel…
Read full rule →Effingham County
Some RestrictionsEvery hotel, motel, inn, campground, or other place that regularly furnishes rooms or lodgings for value in…
Read full rule →Fayette County
Some RestrictionsEvery stay at a tourist accommodation in unincorporated Fayette County is taxed at three percent of the rent charged…
Read full rule →Floyd County
Some RestrictionsUnincorporated Floyd County collects a 6 percent excise tax on the rent for every occupancy of a guest room in a hotel…
Read full rule →Fulton County
Some RestrictionsFulton County charges a 5% occupancy tax on hotel and motel room rent countywide. Operators collect it from guests and…
Read full rule →Glynn County
Some RestrictionsGlynn County levies a 7 percent lodging tax on every guest-room occupancy in a hotel, campground, or rented residence…
Read full rule →Gordon County
Some RestrictionsIn unincorporated Gordon County, Georgia, Article II of Chapter 16 puts an excise tax on every occupancy of a hotel…
Read full rule →Gwinnett County
Some RestrictionsGwinnett County levies an 8 percent excise tax on hotel, motel and short-term rental charges under code section 94-26…
Read full rule →Hall County
Some RestrictionsUnincorporated Hall County levies an 8 percent excise tax on the rent charged for every guest room in a hotel, motel…
Read full rule →Henry County
Some RestrictionsHenry County levies an 8 percent excise tax on the rental paid for occupancy of every guest room in a hotel or motel in…
Read full rule →Houston County
Some RestrictionsHouston County imposes a 5 percent excise tax on the rent charged for every hotel or motel guestroom occupancy in the…
Read full rule →Jackson County
Some RestrictionsJackson County levies a 5 percent excise tax on the rent charged for every occupied guestroom in a hotel, motel, or…
Read full rule →Johns Creek
Some RestrictionsJohns Creek levies a 7 percent excise tax on the rent charged for every hotel or motel guestroom occupancy within city…
Read full rule →Macon Bibb County
Some RestrictionsMacon-Bibb County levies an 8 percent excise tax on the rent charged by hotels, motels, inns, lodges, tourist camps…
Read full rule →Marietta
Some RestrictionsMarietta charges an 8 percent occupancy tax on every hotel, motel, inn, lodge or tourist-cabin room rented in the city…
Read full rule →Rockdale County
Some RestrictionsRockdale County levies a five percent occupancy tax on the rent for every hotel guestroom stay under Rockdale County…
Read full rule →Roswell
Some RestrictionsRoswell, Georgia (Fulton County) levies an 8% excise tax on every hotel or motel guest-room occupancy under its Hotel…
Read full rule →Sandy Springs
Some RestrictionsSandy Springs charges a seven percent excise tax on the rent for every hotel guestroom occupancy in the city. City Code…
Read full rule →Smyrna
Some RestrictionsIn the City of Smyrna, Georgia, Sec. 94-52 imposes a tax of eight percent of the rent for every occupancy of a…
Read full rule →South Fulton
Some RestrictionsSouth Fulton levies an 8 percent excise tax on the rent charged for every hotel guestroom occupancy under Sec. 2-3002…
Read full rule →Spalding County
Some RestrictionsHotels, motels, inns, lodges and tourist cabins operating in unincorporated Spalding County must collect an 8 percent…
Read full rule →Stonecrest
Some RestrictionsThe City of Stonecrest levies an 8 percent excise tax on lodging charges collected by hotels, motels, inns, lodges…
Read full rule →Troup County
Some RestrictionsUnincorporated Troup County imposes an 8 percent tax on rooms and lodgings furnished for value at hotels, motels, inns…
Read full rule →Walker County
Some RestrictionsIn unincorporated Walker County, the Hotel-Motel Tax Ordinance of 2019 levies an 8 percent excise tax on the gross rent…
Read full rule →Warner Robins
Some RestrictionsWarner Robins charges an eight percent hotel-motel tax on every guest room rented in the city. City Code Sec. 10-26…
Read full rule →Whitfield County
Some RestrictionsUnincorporated Whitfield County charges a 7 percent hotel-motel excise tax on every guest room occupancy under Sec…
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