Hotel/STVR Tax Information

Governor Kemp has signed HB317. This legislation will result in the collection of local Hotel-Motel Excise Taxes (HMT) by Short Term Vacation Rental (STVR) platforms, including AirBnB, VRBO, HomeAway, and other popular platforms, starting July 1, 2021.

Since the remittance of the HMT is a relationship between the innkeeper (which will now include the STVR platforms) and individual local governments in Georgia, there will be several hundred unique exchanges across Georgia. While DCA serves as the repository for HMT ordinances and collection reporting, training programs, and restricted spending usage, the agency does not play an active role in local governments' collection of these excise taxes.

All STVR platforms are required to register with the City Clerk.
Hotel-Motel Occupancy and STVR Tax Report and tax is due and payable on the 20th day of the month following the month of collection.
If the 20th falls on non-business day (Saturday, Sunday, Holidays), the report shall be due on the following work day.
Taxpayers not filing this report on or before the due date shall not be entitled to the Operator Collection Fee and any tax due shall bear interest at the rate of 1% per month or portion of month until said tax is paid.

All Excise Tax payments are to be mailed to: