Hotel Motel Tax
Every person/entity providing transient lodging for remuneration within the corporate limits of Cartersville must collect a tax of 8 percent (8%) on the rent paid, unless such rent is for day thirty-one (31) and thereafter of stays in excess of thirty (30) continuous days; or is paid by a person who certifies in writing that he is staying in such lodging as a result of his residence having been destroyed by fire or other casualty; or is paid by an employee or official of the State of Georgia, any of its local governments or other instrumentalities, when traveling on public business and either providing documentation thereof or paying by State or local government credit or debit card; or is paid by a foreign diplomat exempted by treaty or consular convention, when presenting documentation issued by the United States, the State of Georgia or any instrumentality of either thereof. This tax is due and payable to the City monthly, on or before the 20th day of the month next succeeding the monthly period in which the tax was collected. When paid timely, the lodging provider may deduct and retain three percent (3%) of the amount of tax as a vendor’s credit. For failure to pay by the due date, the lodging provider not only losses this vendor’s credit, but is subject to paying a penalty and interest on the tax due.
