Dahlonega lodging tax: hotel-motel tax, $5 fee, sales tax

The local hotel-motel tax

The City of Dahlonega charges an 8% accommodation (hotel-motel) excise tax on taxable room rentals inside the city limits. City of Dahlonega: Accommodation Excise Tax Return (rev. 05/2024)
The city's FY27 budget says its Hotel/Motel Tax Fund comes from an 8% lodging tax on hotel/motel and short-term rental (STR) stays. City of Dahlonega: FY27 Proposed Budget (Aug. 19, 2026), Fund 275 Hotel/Motel Tax Fund
Lumpkin County's hotel-motel tax is 8%. The Board of Commissioners raised it from 5% on June 20, 2023 (Resolution 2023-33), effective for occupancy on or after Aug. 1, 2023. Lumpkin County Planning & Development: Short-Term Rentals

Georgia’s nightly fee

Georgia's State Hotel-Motel Fee is $5.00 per night, collected by innkeepers and marketplace innkeepers on each night a room, cabin or other short-term rental is rented (Rule 560-13-2-.01). Georgia Department of Revenue: State Hotel-Motel FAQ
The $5 state fee stops for extended stays: on the 31st day of uninterrupted occupancy by the same customer, it is no longer collected. Reward nights are still subject to the fee. Georgia Department of Revenue: State Hotel-Motel FAQ

Sales tax

The sales and use tax rate in Lumpkin County is 8% (including the 4% state rate), per the Georgia Department of Revenue rate chart effective Oct. 1, 2026. Georgia Department of Revenue: Sales and Use Tax Rate Chart effective Oct. 1, 2026
Lumpkin County tells STR owners who rent and advertise themselves to set up a Georgia Department of Revenue sales and use tax account (no fee) and collect hotel-motel tax. Lumpkin County Planning Department: STR Responsible Party Affidavit (12/2022)

Who collects it

Lumpkin County says that if you list a short-term rental only through marketplace platforms such as Airbnb or VRBO, those platforms must remit the local and state hotel-motel taxes for you. If you advertise yourself or collect rent directly, you remit them, due the 20th of each month. Lumpkin County Planning & Development: Short-Term Rentals
City innkeepers file the Accommodation Excise Tax Return and pay by the 20th of the month after the tax was collected, attaching that month's Georgia sales and use tax report (Form ST-3). A zero return is required for months with no tax collected. The tax is set by City Ordinance 85-2, Amendment 7. City of Dahlonega: Accommodation Excise Tax Return (rev. 05/2024)

Own a rental here, or thinking of it? The cabin rental page covers the county license and the rest of the rules.

Questions

What is the hotel tax in Dahlonega?

Stays inside the City of Dahlonega carry an 8% city accommodation (hotel-motel) tax. Unincorporated Lumpkin County also charges 8%. Georgia adds a $5.00 per-night State Hotel-Motel Fee, and the county's sales tax rate is 8%. Taxes and fees on a specific booking depend on the property's location and how it is booked.

Source: City of Dahlonega: Accommodation Excise Tax Return (rev. 05/2024)

What is the $5 Georgia hotel fee?

Georgia's State Hotel-Motel Fee is $5.00 for each night you rent a hotel room, cabin or other short-term rental, collected by the innkeeper or the booking platform. It is a flat amount, not a percentage. The fee stops on the 31st day of uninterrupted stay by the same customer, and reward nights still count.

Source: Georgia Department of Revenue: State Hotel-Motel FAQ

What is the sales tax rate in Lumpkin County?

The sales and use tax rate in Lumpkin County is 8%, which includes Georgia's 4% state rate, according to the Georgia Department of Revenue rate chart effective Oct. 1, 2026. Hotel-motel taxes and the $5 state per-night fee are separate charges from sales tax. Rates can change quarterly, so check the current chart.

Source: Georgia Department of Revenue: Sales and Use Tax Rate Chart effective Oct. 1, 2026

Who collects hotel tax on an Airbnb or VRBO cabin in Lumpkin County?

Lumpkin County says that if you list only through marketplace platforms such as Airbnb or VRBO, the platforms must remit the local and state hotel-motel taxes for you. If you advertise on your own or collect rent directly from guests, you remit the taxes yourself, due on the 20th of each month.

Source: Lumpkin County Planning & Development: Short-Term Rentals

When are city hotel-motel taxes due in Dahlonega?

City of Dahlonega innkeepers file the Accommodation Excise Tax Return and pay by the 20th of the month after the tax was collected. The return requires a copy of that month's Georgia sales and use tax report (Form ST-3). A return showing zero is still required for months with no tax collected.