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The state hotel-motel fee is a debt from the hotel customer to the innkeeper until it is paid and is recoverable at law in the same manner as authorized for the recovery of other debts. Any innkeeper who neglects, fails, or refuses to collect the state hotel-motel fee as required by this Rule is liable for the fee.

Cities in Georgia may levy and collect an excise tax of a rate of up to 3 percent or at a rate of 5, 6, 7 or 8 percent on charges made for rooms, lodging, or accommodations furnished by hotels, motels, inns, lodges, tourist camps, or campgrounds.

Cities in Georgia may levy and collect an excise tax of a rate of up to 3 percent or at a rate of 5, 6, 7 or 8 percent on charges made for rooms, lodging, or accommodations furnished by hotels, motels, inns, lodges, tourist camps, or campgrounds.

Limited exemptions from the payment of Georgia's sales and use tax are available for qualifying nonprofit organizations including: Licensed nonprofit orphanages, adoption agencies, and maternity homes. Licensed, nonprofit in-patient general hospitals, mental hospitals, nursing homes, and hospices.

Tax-exempt goods Some goods are exempt from sales tax under Georgia law. Examples include some prescription drugs, medical supplies, and manufacturing equipment. Non-prepared food items are exempt from state sales tax, but are subject to local sales taxes.

There are two ways a guest can qualify for exemption from the tax. Guests must have stayed at the motel/hotel for more than 31 days (in the calendar quarter). Guests who are part of the Federal Government and residing on official business are exempt.

The hotel can exempt the portion of a guest's stay after the passage of 30 consecutive days regardless of whether there was prior notice of the guest's intent to stay for 30 days or more, as long as there has been no interruption in payment for the room.