Requirement for Filing Hotel/Motel Tax Ordinance
Sample Hotel/Motel Tax Ordinances
Local governments imposing a Hotel-Motel Tax are required to file a copy of their most current ordinance providing for the tax (or a resolution which amends the ordinance) with DCA. At a minimum, the ordinance should clearly identify the tax rate and the specific paragraph in O.C.G.A. 48-13-51(a) or specify O.C.G.A. 48-13-51(b) that authorizes the city or county to impose the tax. This is important because there are different authorizing paragraphs in O.C.G.A. 48-13-51(a) and each has a unique set of eligibility and expenditure requirements. Neither a local government nor their auditors can ensure compliance with the specific expenditure requirements unless the ordinance clearly identifies the authorizing paragraph.
The Hotel-Motel Tax Report forms, which local governments collecting this tax must file with DCA each year, correspond to the applicable paragraphs in O.C.G.A. 48-13-51(a) or O.C.G.A. 48-13-51(b). DCA will compare local governments’ ordinances to the Report forms filed with us to ensure that the ordinance and the forms are consistent.
If you have questions about your government’s ordinance, please contact the Office of Research.
If you have not already done so, please mail a copy of your government’s amended Hotel-Motel Tax Ordinance to:
Office of Research
Georgia Department of Community Affairs
60 Executive Park South, NE
Atlanta, Georgia 30329-2231
If in the future your government amends its Hotel-Motel Tax Ordinance, please submit an amended copy to the above address within 30 days of the amendment date.
Sample Hotel-Motel Tax Ordinance Inclusions