Subject 560-13-2 STATE HOTEL-MOTEL FEE
|(1)||Purpose. This Rule addresses the state hotel-motel fee imposed pursuant to O.C.G.A. § 48-13-50.3.|
|(2)||Definitions. For purposes of this Rule only:
|(3)||Imposition. In addition to taxes of every kind imposed by law, innkeepers must charge a state hotel-motel fee of $5.00 per night to hotel customers for each calendar night a hotel room is rented or leased unless the rental is excluded under paragraph (7) or until the rental becomes an "extended stay rental" in accordance with paragraph (8).|
imposition. The state hotel-motel fee is imposed on rentals of hotel
rooms occurring on or after July 1, 2015 for which payment is tendered on or
after July 1, 2015.
|(5)||Liability of innkeepers and third parties. 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. Third parties making hotel reservations on behalf of hotel customers must remit all state hotel-motel fees collected by the third parties. If a third party has contracted with an innkeeper to collect taxes and/or fees from hotel customers, the Department may assess and collect state hotel-motel fees from either the innkeeper or the third party.|
|(6)||Sales and use tax base. If
the state hotel-motel fee is separately itemized on the bill, it is excluded
from the sales price for purposes of calculating sales and use tax.
|(7)||Exemptions and exclusions.
|(8)||Extended stay rentals.
|(9)||Guaranteed no-show revenue. When the agreement between the customer and the hotel provides that the room will not be released or offered to other occupants even if the customer never occupies the room, the innkeeper must collect the state hotel-motel fee for every night for which the customer has reserved and paid for the room, regardless of whether the customer actually stays in the room.|
|(10)||Returns. Innkeepers must report and remit the state hotel-motel fee electronically on a separate return on or before the 20th day of the month following the month of collection. Innkeepers must file a return even for months during which no accommodations were provided. If an innkeeper fails to collect the fee, the innkeeper must report and remit the fee on or before the 20th day of the month following the month of an accommodation for which the fee should have been collected.|
|(11)||Penalties and Interest.
|(12)||Vendors' compensation. In
reporting and paying fees due under O.C.G.A. § 48-13-50.3, each innkeeper
is allowed the following deduction, but only if the return was timely filed and
the amount due was not delinquent at the time of payment:
|(13)||Periods of limitation for
assessment of fees.
|(14)||Refunds. State hotel-motel fees erroneously or illegally assessed and collected and interest on those fees will be refunded in accordance with O.C.G.A. § 48-2-35. Refund claims must be filed electronically on the Georgia Tax Center website. When a hotel customer files a refund claim, the Claim for Refund must be accompanied by a properly completed Waiver of Vendor's Rights (Form ST-12A) or a Purchaser's Claim for Sales Tax Refund Affidavit (Form ST-12B). When the claimant has remitted fees directly to the Department, the ST-12A and ST-12B are not required.|