Hotel-Motel Excise Taxes
All hotels/motels operating in the City of Newnan are required to obtain and maintain a current Occupational Tax Certificate from the City of Newnan. Additionally, the establishments are required to assess an 8% excise tax on behalf of the City. The rate increased in 2020, from 5% to 8%. The excise taxes collected are to be remitted and reported on a monthly basis utilizing the online reporting and payment system hosted by The Resource Professionals Group (TRPG). The tax is due by the 20th day of the subsequent month, i.e. taxes collected during October are due by November 20th. Instructions for registering, reporting, and paying the taxes can be obtained by viewing the Online H and M Tax Instructions Georgia General Use (PDF). The website for TRPG is http://www.trpgroup.us.
Information for contacting TRPG and registration is included in the information accessible via the link above. Each lodging establishment is responsible for contacting TRPG directly to obtain access to the online reporting and payment system. Failure to register with TRPG will not alleviate the penalties associated with late filings and/or payments. Please note that the taxes cannot be mailed directly to the City of Newnan, the taxes must be reported and paid via the online system referenced above.
On this page is a portion of the City of Newnan Ordinances pertaining to the Hotel-Motel Taxes. Questions concerning the tax can be directed to the Finance Department. Most questions should be addressed directly with TRPG since they are now collecting and enforcing the reporting of hotel/motel taxes for the City of Newnan.
Section 19.52. Tax Rate & Use
(a) There shall be paid for every occupancy of a guest room in a hotel in the city a tax at the rate of eight % of the amount of rent unless an exemption, exception, is provided under section 19.54.
Section 19.53. Collection of Tax by Lodging Provider
Every lodging provider furnishing guest rooms in a hotel in the city shall collect a tax of eight % (8%) on the amount of rent from the occupant unless an exception is provided under sections 19-54. The lodging provider shall provide a receipt to each occupant, which receipt shall reflect both the amount of rent and the amounts of this and other tax applicable. This tax shall be due from the occupant, and shall be collected by the lodging provider at the same time that the rent is collected. The lodging provider shall be liable to the city for the full amount received or collected as tax, whether collected appropriately or inappropriately; and for any amount of tax that should have been collected, but was not.
Section 19-54. Exceptions
No tax shall be collected from an occupant who has occupied any guest room in a hotel for more than 30 continuous days; or from an occupant who certifies in writing that he is staying in such accommodations as a result of his residence having been destroyed by fire or other casualty; or from the United States and the State of Georgia or any instrumentality of either thereof; or from any official or employee of the state, its units of local government or any other instrumentality of the state, when traveling on official business and presenting written substantiation thereof or paying by state or local government credit or debit card; or from a foreign sovereign enjoying exemption by treaty or consular convention, when presenting substantiation issued by the United States Department of State. Occupancy provided without charge in money or otherwise is not subject to this tax.