Georgia Rental / transient occupancy tax
Rental / transient occupancy tax in Georgia
Yes, locally. Cities, and counties within their special districts, may levy an excise tax on rooms, lodgings and accommodations furnished by an innkeeper (O.C.G.A. § 48-13-51(a)(1)(A)). Rates vary by local law. The tax does not apply to charges after the first 30 days of continuous occupancy (§ 48-13-51(h)(4)).
Verified Source: O.C.G.A. § 48-13-51(a)(1)(A), (h)(4) (version effective July 1, 2026) · last checked 2026-10-23
Same topic in neighboring states
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