Hotel-Motel Excise Tax

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Basic Info

Contact

Research@dca.ga.gov

If you are a lodging operator or property owner inquiring about Hotel-Motel Excise Tax collection, please contact the City/Town or County Government where your property is located.

Local governments imposing a Hotel-Motel Tax are required by state law (as a condition of continuing authority to impose the tax) to file a Hotel-Motel Tax Report for each fiscal period during which the tax is imposed. The Hotel-Motel Tax Report is due each year within 180 days of your government’s fiscal year end date and can be found at the login below. In addition to the annual report, local governments are required to file a copy of their local Hotel-Motel Tax Ordinance. If your government has adopted a new tax or recently changed their tax rate, please email a copy Research@dca.ga.gov. 

List of Governments Collecting the Hotel/Motel Tax with Report Completion Status

A listing of all local governments that have submitted a Hotel/Motel Tax ordinance to the Department of Community Affairs can be found in the link above. The listing can also be used to verify that the governments have submitted their yearly Hotel/Motel Tax Report as required by O.C.G.A. § 48-13-56.

FY2024 Hotel/Motel Tax Report Link

The Hotel/Motel Tax Report for FY2024 can be accessed at the link above. The report completed on this interface fulfills that reporting requirement for FY2024.

FY2023 Hotel/Motel Tax Report Link

The Hotel/Motel Tax Report for FY2023 can be accessed at the link above. The report completed on this interface fulfills that reporting requirement for FY2023.

FY2022 Hotel/Motel Tax Report Link

The Hotel/Motel Tax Report for FY2022 can be accessed at the link above. The report completed on this interface fulfills that reporting requirement for FY2022.

FY2021 Hotel/Motel Tax Report Link

The Hotel/Motel Tax Report for FY2021 can be accessed at the link above. The report completed on this interface fulfills that reporting requirement for FY2021.

Current rates and ordinances are published in the "Reports" section.

Ordinance guidance and general information on the tax can be found in "Publications" section.

Note that the Department of Community Affairs does not offer legal advise or interpretations beyond what is included in the above slides. For questions regarding the appropriateness of expenditures, please first consult your city or county attorney.

Documents


Forms
Publications
Public Notices
Reports
Newsroom

Announcements

  • NOTICE OF PUBLIC HEARING AND INTENT TO ADOPT REVISIONS TO THE ADMINISTRATIVE PROCEDURES FOR THE HOTEL MOTEL TAX REPORT AND HOTEL MOTEL TAX PERFORMANCE REVIEW BOARD

    Notice is hereby given that the Department of Community Affairs will hold a public hearing in accordance with the Administrative Procedures Act, O.C.G.A. §50-13-1, et seq. The hearing will afford all interested persons reasonable opportunity to provide data, views, or arguments regarding proposed revisions to the administrative procedures related to the Hotel Motel Tax Report and Hotel Motel Tax Performance Review Board (Rules of the Georgia Department of Community Affairs, Chapter 110-3- 3).

    The public hearing will be held from 10:00 A.M. to 11:00 A.M. on September 22nd, 2023, in Board Room 302 of the Georgia Department of Community Affairs, 60 Executive Park South, N.E., Atlanta, Georgia 30329.

    Any party wishing to provide data, views, or arguments regarding the proposed rules in writing may do so by submitting them to: Hotel Motel Tax Rules, Office of Community Planning, Research, and Geoanalytics, Georgia Department of Community Affairs, 60 Executive Park South, N.E., Atlanta, Georgia 30329, emailing them to research@dca.ga.gov or by presenting them at the public hearing. These written comments must be received no later than 5:00 P.M. on October 13th, 2023.

    - - - - -

    Notice is hereby given that, at a meeting beginning at 1:00 P.M. on November 8, 2023, location to be determined, the Board of the Georgia Department of Community Affairs (DCA) intends to adopt revised administrative procedures related to the Hotel Motel Tax Report and Hotel Motel Tax Performance Review Board (Rules of the Georgia Department of Community Affairs, Chapter 110-3- 3). If adopted by the Board of the Georgia Department of Community Affairs, the proposed rules will become effective January 1, 2024.

    - - - - -

    The Department’s authority to administer this program is recognized in O.C.G.A. § 48-13-56 and O.C.G.A. § 48-13-56.1. A complete copy of these proposed rules is available for public inspection in the Office of Community Planning, Research, and Geoanalytics, Georgia Department of Community Affairs, 60 Executive Park South, N.E., Atlanta, Georgia 30329, between the hours of 8:30 a.m. and 4:30 p.m., each Monday through Friday (excluding State holidays). A complete copy of each of the proposed rules can also be obtained by contacting the Office of Community Planning, Research, and Geoanalytics (404) 679-3105 or by accessing it on the Department’s website at https://www.dca.ga.gov/local-government-assistance/research-surveys/hote....

    This 8th day of September 2023.

    Christopher Nunn
    Commissioner
     
     
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