Frequently Asked Questions

These taxes are intended to be paid by customers, collected and held by the business, and then submitted to the City Revenue Department the following month. They are not intended to be paid by the business.

The use of Hotel/Motel Proceeds is determined by the Official Code of Georgia: 

• 37.5% goes towards the city’s general fund
• 33.8% goes towards promoting tourism, conventions, and trade shows
• 14% goes towards marketing or operating trade and convention facilities
• 14.7 goes towards Tourism Product Development

The use of Auto Rental Proceeds shall be: 

• Promoting industry, trade, commerce, and tourism
• Capital Projects related to convention, trade, sport, recreational, and public safety facilities
• Maintenance, operations, security, and public safety expenses related to capital projects
• Constructing and equipping the Civic Center Arena and public improvements associated with the Canal District

The use of Occupancy Proceeds shall be: 

• Funding the operation of the Water Ferry System and other convention-related costs

• If your business is selected for audit, you will be notified by mail. The letter will specify which Excise Tax is being audited, a list of required documentation to be submitted, and the timeframe in which the documentation needs to be submitted. If documentation is not received in the required timeframe, a second letter will be sent with an updated timeframe. If documentation is still not submitted, the business will be subject to an unannounced site visit to retrieve the required documentation.
• Once the required documentation is received, the city will begin its review, determining if the documentation adequately supports the information presented on the tax returns submitted during the period under audit. There may be correspondence between the city and the business if additional documentation is needed or if clarification is needed on the documentation provided.
• Once all documentation has been reviewed and all questions have been answered, the city will contact the business to inform them of whether or not they have been found to be in compliance. If compliant, no further action will be required on the business’s part. If noncompliant, the business may be subject to payment of additional taxes, interest, and penalties to be brought into compliance.
• Failure to comply at any point in the audit process may subject the business to fines, penalties, interest, and a subpoena.

We are working to make this feature available within the next 12 – 18 months.

Yes.