Hotel/Motel Tax Complaints
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, click here.
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
To download a copy of the Hotel/Motel Tax Complaint Form, click here.
If you have questions about the Hotel/Motel Tax complaint process or if you need assistance, email James Stephens or call (404) 679-0591.
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, click here. This list includes information that is required on the Hotel/Motel Tax Complaint Form.
2 To view a summary of the expenditure requirements for each paragraph of O.C.G.A. 48-13-51(a), click here. You will need to review and understand this information before initiating a complaint.
For more information please contact James Stephens.
Georgia Department of Community Affairs
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