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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Article 3 - Excise Tax on Rooms, Lodgings, and Accommodations (§§ 48-13-50 — 48-13-63)
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Research References & Practice Aids
Administrative rules and regulations.Rules for hotel motel tax reporting and hotel motel tax performance review board, Official Compilation of the Rules and Regulations of the State of Georgia, Georgia Department of Community Affairs, Office of Coordinated Planing, Subject 110-3-3.
RESEARCH REFERENCES ALR.Tax on hotel-motel room occupancy, 58 A. L. R.4th 274.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 13
Universal Citation:
O.C.G.A. Title 48, Ch. 13, Art. 3
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- § 48-13-50. Purpose
- § 48-13-50.1. Creation of special districts
- § 48-13-50.2. [Effective July 1, 2026] Definitions
- § 48-13-50.3. Additional nightly tax levied on public accommodations; collection and remittance by innkeepers; exemptions; use of funds from additional taxes; provisions for termination
- § 48-13-50.4. Obligation of marketplace innkeepers to collect and remit taxes; conditions; audits; liability; exceptions
- § 48-13-51. [Effective July 1, 2026] County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows
- § 48-13-52. Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate
- § 48-13-53. Procedures
- § 48-13-53.1. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money
- § 48-13-53.2. Tax returns and remittances
- § 48-13-53.3. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax
- § 48-13-53.4. Records and books
- § 48-13-53.5. Assessments
- § 48-13-53.6. Unpaid tax
- § 48-13-54. Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds
- § 48-13-55. Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies
- § 48-13-56. Annual report to Department of Community Affairs
- § 48-13-56.1. [Effective July 1, 2026] Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members
- § 48-13-57. Applicable provisions from Chapter 2 of this title; waiving interest and penalties; limitation for assessment of taxes
- § 48-13-58. Penalties added to tax for failure to pay
- § 48-13-58.1. Criminal penalties for failure to make return or pay taxes
- § 48-13-59. Failure to collect taxes; punishment
- § 48-13-60. Unlawful returns; punishment
- § 48-13-61. Failure to furnish return; punishment
- § 48-13-62. Failure to keep and open records; punishment
- § 48-13-63. Other violations; punishment
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