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.

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.

All Excise Tax payments are to be mailed to: