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Hotel/Motel Tax Report

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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 first page of the Report includes the local government’s Hotel/Motel Tax rate, the amount of revenue collected, and the amounts expended for various purposes. The second page of the report is a schedule on which specific projects that were funded for the promotion of tourism, conventions, and trade shows (or other tourism related purposes) must be listed along with the amount expended and the contracting entity for each project.

The Hotel/Motel Tax Report forms are numbered to coincide with the specific code sections authorizing the 19 taxing options. You must complete a hardcopy of the form specific to your government’s Hotel/Motel Tax authorization. Note that if your government collected Hotel/Motel Taxes under more than one code section as a result of changing your tax rate/authorization during the reporting period, it is necessary to complete the forms applicable to each tax authorization.

In addition to this 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.

Ordinance Filing Requirement and Sample Ordinances

The Hotel/Motel Tax Report is due each year within 180 days of your government’s fiscal year end date. The Reports should be mailed to the address indicated at the top of the form.

As stated above, all of the forms below include a Project/Contractor Information Schedule that is a required part of the report. Failure to complete this schedule will result in a delinquent Hotel/Motel Tax reporting status and could impact your continuing authority to impose the tax.

In 2008, H.B. 1168 significantly amended the number of authorization paragraphs available for adoption by any local government wishing to change their current tax rate or any government wishing to impose a Hotel-Motel Tax for the first time.

Local Governments seeking such changes may select from the following three authorization paragraphs, utilizing the specific reporting forms only:

    Form 48-13-51(a)(1) (PDF)   {This form allows for up to a 3% Tax Rate}

    Form 48-13-51(a)(3) (PDF)   {This form allows for a 5% Tax Rate}

    Form 48-13-51(b) (PDF)       {This form allows for 6% to 8% Tax Rates}

 

Local Governments who have remained on their authorization paragraph since prior to 2009 may, under H.B. 1168, continue to utilize those older authorizations and may report on one of the forms below.  Please note that these PDF forms are legal-sized and you may have to change your print preferences to print them correctly.

Form 48-13-51(a)(2.1) (PDF)

Form 48-13-51(a)(2.2) (PDF)

Form 48-13-51(a)(3.2) (PDF)

Form 48-13-51(a)(3.3) (PDF)

Form 48-13-51(a)(3.4) (PDF)

Form 48-13-51(a)(3.7) (PDF)

Form 48-13-51(a)(4) (PDF)

Form 48-13-51(a)(4.2) (PDF)

Form 48-13-51(a)(4.4) (PDF)

Form 48-13-51(a)(4.5) (PDF)

Form 48-13-51(a)(4.6)(A) (PDF)

Form 48-13-51(a)(4.6)(B) (PDF)

Form 48-13-51(a)(5) (PDF)

Form 48-13-51(a)(5.1) (PDF)

Form 48-13-51(a)(5.2) (PDF)

Form 48-13-51(a)(5.3) (PDF)

If you have questions or otherwise need assistance in completing your government’s Report please contact Jonathan Sharpe via email or at (404) 679-4996.

Additional Information

Georgia law provides 23 paragraphs in O.C.G.A. 48-13-51(a) 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 following link to view a summary of the expenditure requirements of each of the 23 authorizing paragraphs.

List of Georgia Governments Imposing a Hotel-Motel Tax  (PDF)

Summary of Hotel Motel Tax Expenditure Requirements (PDF)

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.

Hotel Motel Tax Summary Reports

DCA compiles the information from the Hotel Motel Tax Report into a consolidated summary report. These reports for the most recent five years are available below.

2012 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)

2011 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)

2010 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)

2009 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)

2008 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)

 

Contact Information

For more information on the Department's data collection efforts, please contact Jonathan Sharpe via email or at (404) 679-4996.

Georgia Department of Community Affairs
60 Executive Park South, N.E.
Atlanta, Georgia 30329-2231

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