Compilation of Rules and Regulations of the State of Georgia
Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Chapter 110-3 - OFFICE OF COORDINATED PLANNING
Subject 110-3-3 - RULES FOR HOTEL MOTEL TAX REPORTING AND HOTEL MOTEL TAX PERFORMANCE REVIEW BOARD
Rule 110-3-3-.02 - Hotel/Motel Tax Report

(1) DCA shall develop and/or amend forms as necessary for the submission of the information required under O.C.G.A. 48-13-56. These forms shall be titled the Hotel/Motel Tax Report and will require local governments to report hotel/motel tax receipts, expenditures, and related information as provided in O.C.G.A. 48-13-56 for the most recently completed fiscal year.

(2) All local governments collecting a Hotel/Motel tax must file a copy of the most current enabling resolution or local government ordinance authorizing the collection of a Hotel/Motel Tax with the Department of Community Affairs.