Georgia Hotel Tax Form PDF Details

Navigating the nuances of the Georgia Hotel Tax Form can initially seem daunting, but a closer look reveals a straightforward purpose rooted deeply in state legislation, benefiting those in government service. The heart of the matter lies within Act 621, modifying the Official Code of Georgia Annotated Section 48-13-51 since April 2, 1987, which exempts state or local government officials or employees on official business from local hotel or motel excise taxes. This privilege stretches across county or municipal levels, encapsulating any lodging excise taxes that might ordinarily apply. The process for claiming this exemption is backed by the necessity for verification of the individual’s governmental status and the requisite State of GA Certificate of Exemption of Local Hotel/Motel Excise Tax. Acceptance of all payment methods by hotel and motel operators simplifies the execution of this policy, yet it demands the preservation of exemption forms alongside tax records as proof of compliance. Additional exemption from Georgia State Sales Tax is available under certain payment conditions, further easing the financial burden on those serving the public in their travels. The mechanism’s effectiveness hinges on the thorough documentation and communication between the traveling official or employee and the lodging establishment, underscored by the provision for direct contact with the traveler’s accounting or fiscal office for any clarification. Thus, this exemption not only facilitates governmental operations by reducing the travel expenses of public officials and employees but also imposes specific administrative responsibilities on lodging operators within Georgia.

QuestionAnswer
Form NameGeorgia Hotel Tax Form
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesform hotel motel, state of georgia certificate of exemption of local hotel motel excise tax, georgia tax exempt form hotel, exempt hotel ga form

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State of Georgia

CERTIFICATE OF EXEMPTION OF LOCAL HOTEL/MOTEL EXCISE TAX

Attention: GEORGIA HOTEL AND MOTEL OPERATORS:

Effective April 2, 1987, Act Number 621 amending Official Code of Georgia Annotated Section 48-13-51 provides that Georgia state or local government officials or employees traveling on official business should not be charged county or municipal excise tax on lodging, often referred to as local hotel/motel tax.

Upon verification of the identity of the government official or employee identified below, Georgia hotel and motel operators are required to exempt the individual from any applicable tax(es), as outlined below.

Tax

Acceptable Payment Methods

Required Form(s) Provided by the

 

 

Traveler

Occupancy Tax (local, county, or

All payment methods accepted

State of GA Certificate of Exemption

municipal lodging, or excise tax)

(personal or Government payment)

of Local Hotel/Motel Excise Tax

 

 

 

A copy of this exemption form must be maintained with hotel tax records to document the individual’s status as a government official or employee traveling on official business. If you have any questions, please contact the traveler’s accounting or fiscal office contact, identified below.

CERTIFICATION:

This is to certify that the lodging obtained on the date(s) identified below was required in the discharge of my offical duties for the named agency, and qualifies for exemption of the local hotel/motel excise tax under Official Code of Georgia Annotated Chapter 48-13 (as amended by Act 621, Georgia Laws 1987).

Signature of Official or Employee

 

Date

Please complete below:

Name of Official or Employee

Title of Official or Employee

Government Agency Represented

Accounting/Fiscal Office Contact Name

 

Phone No.

Date(s) of Lodging

NOTE: Government officials or employees are also exempt from Georgia State Sales Tax when individuals submit the “Department of Revenue Sales Tax Certificate of Exemption Form (ST-5)” to hotel operators. The payment methods that are applicable to the exemption of this sales tax are either a State of Georgia issued credit card or payments made by directly billing the governmental organization.

June 2013

http://www.busfin.uga.edu/forms/excise_exempt.pdf