Hotel/Motel Tax Registration


Definition of Hotel –  Any structure or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court, truck stop, tourist cabin, lodge, inn, time-share or other condominium, apartment community, public club, or private club, containing guest rooms and which is
occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise.

Every person engaging or about to engage in business as an operator of a hotel as defined above in this city shall immediately register with the city clerk on a form provided by said official.  Persons engaged in such business must so register not later than thirty (30) days after the date that this ordinance becomes effective. Such registration shall set forth the name under which such person transacts business or intends to transact business, the location of his place(s) of business and such other information which would facilitate the administration of the tax as prescribed by the city clerk. The registration shall be signed by the owner if a natural person; in case of ownership by an association or partnership, by a member or partner; in case of ownership by a corporation, by an officer. The city clerk shall, after such registration, issue without charge a certificate of authority to each operator to collect the tax from the occupant. A separate registration shall be required for each place of business of an operator. Each certificate shall state the name and location of the business to which it is applicable.


Each lodging facility within the City limits of Sky Valley is required to submit a monthly tax return by the 20th of the month for rentals during the previous month.

Penalty and interest for failure to pay tax by due date. An operator who fails to make any return or to pay the amount of tax as prescribed, shall be assessed a specific penalty to be added to the tax in the amount of eight percent (8%) or five dollars ($5.00), whichever is greater, if the failure Is for one (1) month or less; and an additional eight percent (8%) or five dollars ($5.00), whichever is greater, for each additional month or fraction thereof in which such failure shall continue; provided, however, that the aggregate penalty for any single violation shall not exceed twenty-five percent (25%) or twenty-five dollars ($25.00), whichever is greater. Delinquent amounts shall bear interest at the rate of one percent (1 %) per month, or fraction thereof, until paid.

Definition of Permanent Resident – Any occupant as of a given date who has or shall have occupied or has or shall have the right of occupancy of any guest room in a hotel for not less than ten (1 0) continuous days next preceding such date.
No tax shall be collected from an occupant after becoming a permanent resident; or from an occupant who certifies in writing that he is staying in such accommodations as a result of his residence having been destroyed by fire or other casualty; or from the United States and the State of Georgia or any instrumentality of either thereof; or from any official or employee of the State, its units of local government or any other instrumentality of the State, when traveling on official business and presenting written substantiation thereof or paying by State or local government credit or debit card; or from a foreign diplomat exempted by treaty or consular convention, when presenting substantiation issued by the United States Department of State. Occupancy provided without charge in money or otherwise is exempt from this tax.

Hotel/Motel Tax Monthly Return

Monthly Tax Return (.pdf)

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