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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 Restrictions

Acworth charges an 8 percent excise tax on every hotel room rented in the city, collected by the lodging provider from…

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Alpharetta

Some Restrictions

In the City of Alpharetta, the Alpharetta Hotel/Motel Tax Ordinance charges an eight percent excise tax on the gross…

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Atlanta

Some Restrictions

Atlanta imposes an 8 percent occupancy tax on every hotel or motel guestroom rented in the city, collected by the…

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Augusta-Richmond County

Some Restrictions

Augusta-Richmond County levies a 6 percent excise tax on hotel, motel, and lodging charges countywide, excluding stays…

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Barrow County

Some Restrictions

Unincorporated Barrow County levies a five percent excise tax on every guestroom rental in the county's special hotel…

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Bartow County

Some Restrictions

Unincorporated Bartow County levies an 8 percent excise tax on hotel, motel and other lodging charges under Bartow…

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Brookhaven

Some Restrictions

The City of Brookhaven, Georgia levies an excise tax at the rate of eight percent on rooms, lodgings and accommodations…

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Bulloch County

Some Restrictions

Bulloch County levies a 5% excise tax on hotel and short-term guest-room occupancy in the unincorporated county under…

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Carroll County

Some Restrictions

Unincorporated Carroll County levies a six percent hotel-motel excise tax on rooms, lodgings, and accommodations…

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Chatham County

Some Restrictions

Unincorporated Chatham County levies a 6% excise tax on hotel, motel and short-term rental charges under Sec. 16-402…

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Cherokee County

Some Restrictions

Cherokee County levies an 8 percent excise tax on the gross rent charged for occupancy of any hotel guest room in the…

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Cobb County

Some Restrictions

Cobb County levies an excise tax on hotel, motel and short-term lodging stays in the unincorporated county; the rate is…

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Columbus

Some Restrictions

Columbus, Georgia imposes an 8 percent excise tax on hotel and motel room charges citywide, administered by the finance…

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Coweta County

Some Restrictions

Coweta County levies an 8 percent excise tax on the gross rent charged by any hotel, motel, inn, lodge, cabin, or…

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Decatur

Some Restrictions

Decatur, Georgia, DeKalb County, levies an 8 percent excise tax on the gross rent charged for every hotel, motel, inn…

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DeKalb County

Some Restrictions

Hotels in unincorporated DeKalb County must collect an 8 percent excise tax on the rent for every guestroom and remit…

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Dunwoody

Some Restrictions

Dunwoody charges an eight percent excise tax on the gross rental charge for every occupancy of a guest room in a hotel…

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Effingham County

Some Restrictions

Every hotel, motel, inn, campground, or other place that regularly furnishes rooms or lodgings for value in…

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Fayette County

Some Restrictions

Every stay at a tourist accommodation in unincorporated Fayette County is taxed at three percent of the rent charged…

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Floyd County

Some Restrictions

Unincorporated Floyd County collects a 6 percent excise tax on the rent for every occupancy of a guest room in a hotel…

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Fulton County

Some Restrictions

Fulton County charges a 5% occupancy tax on hotel and motel room rent countywide. Operators collect it from guests and…

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Glynn County

Some Restrictions

Glynn County levies a 7 percent lodging tax on every guest-room occupancy in a hotel, campground, or rented residence…

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Gordon County

Some Restrictions

In unincorporated Gordon County, Georgia, Article II of Chapter 16 puts an excise tax on every occupancy of a hotel…

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Gwinnett County

Some Restrictions

Gwinnett County levies an 8 percent excise tax on hotel, motel and short-term rental charges under code section 94-26…

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Hall County

Some Restrictions

Unincorporated Hall County levies an 8 percent excise tax on the rent charged for every guest room in a hotel, motel…

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Henry County

Some Restrictions

Henry County levies an 8 percent excise tax on the rental paid for occupancy of every guest room in a hotel or motel in…

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Houston County

Some Restrictions

Houston County imposes a 5 percent excise tax on the rent charged for every hotel or motel guestroom occupancy in the…

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Jackson County

Some Restrictions

Jackson County levies a 5 percent excise tax on the rent charged for every occupied guestroom in a hotel, motel, or…

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Johns Creek

Some Restrictions

Johns Creek levies a 7 percent excise tax on the rent charged for every hotel or motel guestroom occupancy within city…

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Macon Bibb County

Some Restrictions

Macon-Bibb County levies an 8 percent excise tax on the rent charged by hotels, motels, inns, lodges, tourist camps…

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Marietta

Some Restrictions

Marietta charges an 8 percent occupancy tax on every hotel, motel, inn, lodge or tourist-cabin room rented in the city…

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Rockdale County

Some Restrictions

Rockdale County levies a five percent occupancy tax on the rent for every hotel guestroom stay under Rockdale County…

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Roswell

Some Restrictions

Roswell, Georgia (Fulton County) levies an 8% excise tax on every hotel or motel guest-room occupancy under its Hotel…

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Sandy Springs

Some Restrictions

Sandy Springs charges a seven percent excise tax on the rent for every hotel guestroom occupancy in the city. City Code…

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Smyrna

Some Restrictions

In the City of Smyrna, Georgia, Sec. 94-52 imposes a tax of eight percent of the rent for every occupancy of a…

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South Fulton

Some Restrictions

South Fulton levies an 8 percent excise tax on the rent charged for every hotel guestroom occupancy under Sec. 2-3002…

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Spalding County

Some Restrictions

Hotels, motels, inns, lodges and tourist cabins operating in unincorporated Spalding County must collect an 8 percent…

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Stonecrest

Some Restrictions

The City of Stonecrest levies an 8 percent excise tax on lodging charges collected by hotels, motels, inns, lodges…

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Troup County

Some Restrictions

Unincorporated Troup County imposes an 8 percent tax on rooms and lodgings furnished for value at hotels, motels, inns…

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Walker County

Some Restrictions

In unincorporated Walker County, the Hotel-Motel Tax Ordinance of 2019 levies an 8 percent excise tax on the gross rent…

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Warner Robins

Some Restrictions

Warner Robins charges an eight percent hotel-motel tax on every guest room rented in the city. City Code Sec. 10-26…

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Whitfield County

Some Restrictions

Unincorporated Whitfield County charges a 7 percent hotel-motel excise tax on every guest room occupancy under Sec…

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