SOP_NUMBER: 406.04-att-1
TITLE: Exemption From Local Hotel-Motel Excise Tax Form
REFERENCE_CODE: IVG01-0004
DIVISION: Administrative & Finance
TOPIC_AREA: 406 Policy-Administration and Finance
EFFECTIVE_DATE: 2022-08-30
WORD_COUNT: 211
POWERDMS_URL: https://public.powerdms.com/GADOC/documents/105122
URL: https://gps.press/sop-data/406.04-att-1/

SUMMARY:
This form documents exemptions from county and municipal hotel/motel excise taxes for Georgia state and local government officials and employees traveling on official business. Hotel and motel operators use this form to verify an employee's status and exempt them from applicable lodging excise taxes, while still charging applicable sales tax. The form must be retained with tax records as documentation of the exemption.

KEY_TOPICS: hotel-motel excise tax, tax exemption, government employees, official business travel, lodging tax, state employees, local excise tax, tax documentation, Georgia Code 48-13-51, Act No. 621

ATTACHMENTS:
  1. Exemption From Local Hotel-Motel Excise Tax Form
     URL: https://gps.press/sop-data/406.04-att-1/
  2. Travel Advance Authorization Form
     URL: https://gps.press/sop-data/406.04-att-2/
  3. Request for Out of State Travel Form
     URL: https://gps.press/sop-data/406.04-att-3/
  4. GDC Facilities Training Travel Request Form
     URL: https://gps.press/sop-data/406.04-att-4/

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FULL TEXT:
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SOP 406.04
Attachment 1

08/30/22

EXEMPTION FROM LOCAL HOTEL/MOTEL EXCISE TAX FORM


Georgia Hotel and Motel Operators:

On April 2, 1987, Act No. 621 amending section 48-13-51 of the Georgia Code became
effective. This Act provides that Georgia State or local government officials or employees
traveling on official business should not be charged county or municipal excise tax on lodging.
Sales tax is not exempted under the current sales tax law, since the payment of hotel/motel bills
by an employee is not considered to be payment made directly by a state agency from
appropriated funds. Upon verification of the identity of the state official or employee identified
below. Georgia hotel and motel operators are authorized to exempt the individual from any
applicable county or municipal lodging excise tax. Sales tax, however, should continue to be
charged.

A copy of this notification should be maintained with your tax records to document the
individual's status as a state official or employee traveling on official business. If you have any
questions, please contact the Fiscal or Accounting Office of the department or agency
employing the individual identified below.


STATE OF GEORGIA EXEMPTION OF THE LOCAL HOTEL/MOTEL EXCISE TAX


Retention Schedule: Upon completion, this form shall be maintained by the hotel/motel operator with the tax record.