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 DeKalb County
 Code of Ordinances
 Chapter 24. TAXATION
 Article V. HOTEL OCCUPANCY TAX

  § 24-89. Determinations, returns, payments.  

Latest version.

  • (a)

    Due date. The tax imposed by this article shall become due and payable from the occupant at the time of occupancy of any hotel in this county. All amounts of taxes collected by any operator are due and payable to the finance department on or before the twentieth day of the month following each monthly period.

    (b)

    Filing of returns. On or before the twentieth day of the month following each monthly period, a return for the preceding monthly period shall be filed with the finance department, in such form as the finance department may prescribe, by every operator and by every person liable to payment of tax hereunder during that monthly period who has not paid the tax, and made return in regard to the related occupation which is the subject of the tax.

    (c)

    Contents of return. All returns shall show the gross rent, rent from permanent residents, taxable rent, amount of tax collected or otherwise due for the related period and such other information as required by the finance department.

    (d)

    Delivery of return and remittance. The person required to file the return shall deliver the return, together with the remittance of the net amount of tax due to the finance department.

    (e)

    Collection fee. Operators collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state sales and use tax under O.C.G.A. tit. 48, ch. 8, art. 1 [§ 48-1-1- et seq.], as now or hereafter amended.

    State Law reference— Collection fee, O.C.G.A. §§ 48-8-58, 48-13-52.

    (f)

    Extension of time for filing return, paying tax. For a good cause the finance department may extend, but not to exceed one (1) month, the time for making any return or payment of tax. No further extension of time may be granted. Any person to whom an extension of time has been granted, who makes a return and pays the tax within the period of extension shall pay in addition to the tax, interest on the amount thereof at an annual rate specified by section 2-112. Interest shall be assessed for each month, or fraction thereof, for the period of the extension to the time of return and payment.

(Code 1976, § 3-2008; Ord. No. 90-15, §§ 2, 3, 6-12-90)