Hotel/Motel Tax Complaints
Hotel Motel Tax Performance Review Board Rules Amendments
In 2004, the Georgia General Assembly passed HB 1415 which created a Performance
Review Board to hear complaints about expenditures of Hotel/Motel tax revenues. The Department of Community
Affairs was charged with the responsibility for administration of the Performance Review Board and the complaints
process. To review DCA's official Administrative Rules governing this process, use this link:
Official Rules - Hotel-Motel Tax Performance Review Board
Complaints may be filed by taxpayers, local governments, innkeepers, or private sector nonprofit organizations.
The performance review board will meet annually between September 1 and December 1 to hear complaints, and
will issue a written report of its findings which will include such evaluations, judgments, and recommendations as
it deems appropriate. The Board's findings will then be transmitted to the Commissioner of DCA for a final
determination regarding any remedial action that might be deemed appropriate.
How to Submit a Complaint
You may submit a complaint to be reviewed by the Performance Review Board by using the form and information links
below. Please review the following information before initiating your complaint.
Hotel-Motel Tax COMPLAINT FORM
- Complaints must be related to inappropriate expenditures of Hotel/Motel Tax receipts collected by a local
government in the current or most recently ended fiscal year.1
- A complaint may involve expenditures made by a local government or other entity authorized by the local government to spend Hotel Motel Tax revenues.
- Complaints may be submitted by taxpayers, local governments, innkeepers, or private sector nonprofit organizations.
- Complaints must cite the code section of Georgia law [paragraph within code section 48-13-51(a)] which pertains to the
specific Hotel/Motel Tax authorization of the government named in the complaint and must provide additional information as
specified in the complaint filing form.2
- Complaints that fail to meet the criteria listed above may be rejected for failing to meet minimum standards.
- A nonrefundable filing fee of $100 must be submitted with each complaint filed. This fee must be paid by check or
money order made payable to "Department of Community Affairs."
- Complaints must be postmarked or hand delivered no later than June 1 in order to be considered by the Hotel Motel
Tax Performance Review Board in the meeting(s) held between September 1 and December 1 and must be submitted to
the Department of Community Affairs at the address specified on the complaint form. Complaints submitted via facsimile
will not be accepted.
If you have questions about the Hotel/Motel Tax complaint process or if you need assistance, please contact the Office of Research.
1 To view a list of local governments that impose a Hotel/Motel Tax which includes the applicable code sections as
reported by local governments,
their status, and information that is required on the Hotel/Motel Tax Complaint Form, use this link:
Most Current Hotel-Motel Tax Reports Submitted (PDF)
2 To view a summary of the expenditure requirements for each paragraph of O.C.G.A. 48-13-51(a), use this link:
Expenditure Requirements for Each Authorization Paragraph
(You should review and understand this information before initiating a complaint.)
For more information please contact the Office of Research.
Georgia Department of Community Affairs
60 Executive Park South, N.E.
Atlanta, Georgia 30329-2231