Hotel/Motel Tax Report
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.
FOR ALL ANNUAL REPORTS, THE ONLINE REPORT SYSTEM MUST BE USED. It may be accessed through this link:
HOTEL-MOTEL TAX REPORT SYSTEM LOG-IN
Note that if your government collected Hotel-Motel Taxes under more than one authorization paragraph in a single fiscal year as a result of changing your tax rate or authorization during the reporting period, it is necessary to complete the reports applicable to each tax authorization. HOWEVER, your report for the old authorization period should be completed on a hardcopy form and sent via e-mail to DCA at the Office of Research. Your report for the newly adopted tax rate / authorization must be completed through the online system.
SAMPLE OF 2016 ONLINE REPORT SYSTEM SCREENS AND SECTIONS (PDF)
SAMPLE 2016 PCIS FORM (PDF)
2016 "PCIS" Form (Project Contractor Information Schedule) (Excel)
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.
Ordinance Filing Requirement and Sample Ordinance Inclusions
If you have questions or otherwise need assistance in completing your government’s Report please contact the Office of Research.
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.
List of Georgia Governments Imposing a Hotel-Motel Tax (PDF)
Synopsis of Hotel-Motel Tax Authorization Paragraph Specifications (PDF)
Summary of Hotel Motel Tax Expenditure Requirements (PDF)
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.
Hotel Motel Tax Summary Reports
DCA compiles the information from the Hotel Motel Tax Report into a consolidated summary report each year. These reports for the most recent five fiscal years of data reported are available below.
2015 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)
2014 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)
2013 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)
2012 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)
2011 Hotel Motel Tax Summary Report (MS Excel Spreadsheet)
For more information on the Department's data collection efforts, please contact the Office of Research.
Georgia Department of Community Affairs
60 Executive Park South, N.E.
Atlanta, Georgia 30329-2231