Hotel-Motel Excise Tax

  • Basic Info

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.

In addition to the annual report, local governments are required to file a copy of their local Hotel-Motel Tax Ordinance. Please click the following link for more information regarding the ordinance filing requirement as well as samples of other local governments’ Hotel/Motel Tax Ordinances.

Georgia law provides various paragraphs in O.C.G.A. 48-13-51 that authorize a Hotel-Motel Tax under various conditions. City and county governments imposing a Hotel-Motel Tax are required to expend the taxes collected in strict accordance with the provisions of the specific authorizations in the Code that was cited by the local government when adopting the tax. Click the "Synopsis" link below to view a summary of the expenditure requirements of each of the authorizing paragraphs.

To request an "Overview" report of your government's filing status, please send an email to the Office of Research.

Each local government imposing a Hotel-Motel Tax is required to adopt a budget plan specifying how the expenditure requirements of the Code will be met [O.C.G.A. 48-13-50(a)(9)(A)]. Additionally, each local government imposing the tax is required to include in annual audited financial statements a determination as to whether the local government has complied with the applicable expenditure requirements [O.C.G.A. 48-13-50(a)(8)(B)]. This compliance determination must include the amounts expended or contractually committed for expenditure as provided in O.C.G.A. 48-13-50 and must express such amounts as a percentage of tax receipts collected during the fiscal year. Note that O.C.G.A. 48-13-50.2(2) defines “Promoting tourism, conventions, and trade shows” as “planning, conducting, or participating in programs of information and publicity designed to attract or advertise tourism, conventions, or trade shows” (emphasis added).

The information needed for the DCA Hotel-Motel Tax Report should be readily obtainable from your audited financial statements. However, if your government’s audited financial report will not be published in time to meet the DCA Hotel-Motel Tax Report submission deadline (180 days from your government’s fiscal year end date) it will be necessary to compile the information for the report prior to completion of the audit.

Documents