Georgia Department of Revenue sales tax: hotels, motels, and other places of accommodations [1994]

STATE OF GEORGIA OFFICIAL BRACKET SYSTEM FOR
COLLECTING TAX

FOR COLLECTION OF 4% TAX EFFECTIVE DECEMBER 1,1981

:IN SALES OF:

COLLECT

10 cents or less 11 cents thru 25 cents 26 cents thru 50 cents 51 cents thru 75 cents 76 cents thru $1.00 Over $1.00

*No requirement 1 cent 2 cents 3 cents 4 cents 4 cents plus

Above bracket for parts of a dollar

FOR COLLECTION OF 5% TAX EFFECTIVE APRIL 1,1983

ON. SALES OF:

COLLECT

10 cents or less 11 cents thru 20 cents 21 cents thru 40 cents 41 cents thru 60 cents 61 cents thru 80 cents 81 cents thru $1.00 Over $1.00

* No requirement 1 cent 2 cents 3 cents 4 cents 5 cents 5 cents plus

Above bracket for parts of a dollar

FOR COLLECTION OF 6% TAX EFFECTIVE APRIL 1, 1989

ON SALES OF:

COLLECT

10 cents or less 11 cents thru 20 cents 21 cents thru 35 cents 36 cents thru 50 cents 51 cents thru 67 cents 68 cents thru 85 cents 86 cents thru $1.00 Over $1.00

* No requirement 1 cent 2 cents 3 cents 4 cents 5 cents 6 cents 6 cents plus

Above bracket for part of a dollar

Georgia Department 9f Revenue
SALES TAX
HOTELS, MOTELS, and
Other Places of Accommodations

HOTELS, MOTELS, and
, Other Places of Accommodations
The Georgia sales tax applies to charges for rooms, lodgings, or accommodations furnished to transients by hotels, motels, tourist camps, and other places in which accommodations are furnished. The sale or rental of tangible personal property including food, beverage, radio, television, audio visual equipment, chairs, and tables is subject to the tax. The tax does not apply to rooms, lodgings, or accommodations supplied for a period of 90 continuous days or more.
Purchases by motels and hotels of furniture, linens, carpeting, drapes, and other tangible personal property are taxable at the time of purchase.
Room service charges, mandatory tips and gratuities are deemed a part of the sales price and are subject to the tax.
Georgia Public Schools, Federal Government, State of Georgia, and County Government employees renting rooms are not exempt from paying the sales tax unless paid for with government appropriated funds on a government purchase order. Purchases made with credit cards are not recognized as exempt governmental purchases.
Churches, non-profit organizations, and out-ofstate schools or governments are not exempt from paying sales tax.
The local hotel/motel tax is an excise tax on room rentals that is levied by some counties and municipalities in this State. This tax is not collected or administered by the Sales and Use Tax Division. Those individuals considered exempt from local hotel/motel tax may not be exempt from the Georgia sales tax.

The local hotel/motel tax is recognized as exempt from sales tax as long as it is separately stated on the invoice.
REMEMBER TO FILE YOUR RETURNS TIMELY WHETHER TAX IS DUE OR NOT. FAILURE TO RECEIVE A RETURN IN THE MAIL IS NOT SUFFICIENT REASON FOR FAILURE TO FILE A TIMELY RETURN.
The sales and use tax report form is required to be filed and tax remitted by the 20th day of the month following the period for which the tax due.
For your convenience in obtaining any additional information, below is a list of phone numbers for taxpayer assistance and local regional offices.

REVENUE REGIONAL OFFICES

Taxpayer Assistance (404) 656-4071

ALBANY

(912) 430-4241

ATHENS

(706) 542-6058

ATLANTA

(404) 960-2000

AUGUSTA

(706) 737-1870

COLUMBUS

(706) 649-7451

DOUGLAS

(912) 384-1794

LITHIA SPRINGS (404) 732-5812

MACON

(912) 751-6055

ROME

(706) 295-6061

SAVANNAH

(912) 356-2140

TUCKER

(404) 414-3559

GENERAL INFORMATION
Every dealerwho has sold at retail, used, consumed, distributed, or stored for use or consumption in this State tangible personal property-must register, collect, and remit sales and use tax.
Sales tax is a transaction tax determined by point of delivery. Sales tax is due on any transfer of titl,e or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means of any kind of tangible personal property for a consideration unless specifically exempt.
Use tax is a tax imposed on a purchase made out of state or out of the jurisdiction imposing the tax that would have been taxed had the sale occurred in this State or the jurisdiction. Purchases not subject to sales tax would not be liable for use tax. This would include sales for resale and purchases otherwise exempt under the law. Purchases which are used, consumed, distributed, or stored but not held for resale are SUbject to the tax. Furthermore, purchases withdrawn from resale inventory which are used by the seller are recognized as a retail sale at the purchaser's cost price.
At registration, each business must decide whether to pay sales tax as the sale is made (accrual basis) or when the money is collected (cash basis). The method chosen may be changed only with permission from the Commissioner.
When a sales and use tax return and remittance is forwarded by the U.S. Mail, the post office cancellation date on the envelope is considered the date filed. A report and remittance received by the Department of Revenue in an envelope postmarked after the due date is considered delinquent.
Sales taxes must be charged on sales of tangible personal property sold or delivered in Georgia unless a valid Georgia exemption form (Form ST-5) is obtained from the purchaser.
The information presented in this pamphlet should be considered general in nature. Please address any specific questions regarding your business to your local regional office or to:
Georgia Sales and Use Tax Division P. O. Box 740390 Atlanta, Georgia 30374-0390