The Georgia Department of Revenue has issued a guidance addressing how Georgia sales tax is appropriately applied to charges for rooms, lodgings, or accommodations furnished to transients by hotels, inns, tourist camps, tourist cabins, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration.

Any person (including owners of private residences, cabins, or cottages and rental agents who rent such accommodations to transients on behalf of the owners) who makes a sale or charges for any room, lodging, or accommodation is considered a retailer and dealer for purposes of administering the Georgia sales and use tax laws.

Because the sales price is the amount subject to Georgia sales tax, a long list of charges may be included in the taxable base. For example, credit card fees, damage fee, early/late departure fee, extra person charge, in-room safe fee, inspection fee, linen fee, maid/cleaning fee, maintenance fee, “peace of mind” fee, pet fee, reservation fee, resort fee, security deposit, smoking fee, charges for cribs and roll-away beds, charges for microwave ovens and refrigerators, charges for internet access, pay-per-view, and telephone calls can all be included in the taxable sales price of a room.

To register to pay tax in Georgia, visit the Georgia Tax Center Website. If you have been erroneously calculating the total tax due by your hotel or other accommodation, and would like to apply for a voluntary disclosure, you can do so by using the Voluntary Disclosure Application. A qualified tax attorney can assist with the execution of the application and potential questions or concerns that may arise in the process.

Jeanette Moffa is an attorney who concentrates on state and local taxes at Moffa, Sutton, & Donnini, P.A. She is an executive council member of the American Bar Association Tax Section State and Local Tax Committee and the Florida Bar Tax Section. Ms. Moffa is an author of both the CCH’s Expert Treatise Library: Sales and Use Tax as well the ABA’s Sales and Use Tax Deskbook. In addition, her regular columns on state and local tax issues can be found in State Tax Notes and Actionline, a publication from the Florida Bar’s Real Property, Probate, and Trust Law Section. She also serves as assistant editor to the Sales and Use Tax Deskbook and Actionline. Ms. Moffa is a regular speaker at the American Bar Association Tax Section conferences, the Institute of Professionals in Taxation, the Florida Bar Tax Section, the Florida Bar Real Property, Probate, and Trust Law Section, and the FICPA. In her free time, she teaches as an adjunct professor at Broward College. She can be reached at JeanetteMoffa@MSDTaxLaw.com.