Hotel/Motel Tax Information for Counties

The Hotel/Motel Tax is a restricted revenue source for county governments and must be used in accordance with state legislation authorizing it.  The legal authority to collect and use this tax resides in three general state laws and twenty “legacy” general laws that are, respectively, usually specific to only a single jurisdiction. 
 
A copy of the Georgia Department of Community Affair’s (DCA) recent Hotel/Motel Tax presentation can be found here.
Please consult with your county attorney to determine the authorizing law for your county’s hotel/motel tax.  For reporting and compliance questions, you can contact DCA’s Office of Research.  Any complaints about how the hotel/motel tax is being used can be filed with the Hotel/Motel Tax Performance Review Board, housed at DCA.