You may submit a complaint to be reviewed by the Performance Review Board by using the form and information links below. Please review the following information before initiating your complaint.

  • Reason for complaint

    Complaints must be related to inappropriate expenditures of Hotel/Motel Tax receipts collected by a local government in the current or most recently ended fiscal year.

  • Expenditures made by a local government

    A complaint may involve expenditures made by a local government or other entity authorized by the local government to spend Hotel Motel Tax revenues.

  • Who can submit a complaint

    Complaints may be submitted by taxpayers, local governments, innkeepers, or private sector nonprofit organizations.

  • Providing the correct information

    Complaints must cite the code section of Georgia law [paragraph within code section 48-13-51(a)] which pertains to the specific Hotel/Motel Tax authorization of the government named in the complaint and must provide additional information as specified in the complaint filing form.

  • Meeting all the criteria for a complaint

    Complaints that fail to meet the criteria listed above may be rejected for failing to meet minimum standards.

  • Paying the filing fee

    A nonrefundable filing fee of $100 must be submitted with each complaint filed. This fee must be paid by check or money order made payable to "Department of Community Affairs."

  • Delivering the complaint

    Complaints must be postmarked or hand delivered no later than June 1 in order to be considered by the Hotel Motel Tax Performance Review Board in the meeting(s) held between September 1 and December 1 and must be submitted to the Department of Community Affairs at the address specified on the complaint form. Complaints submitted via facsimile will not be accepted.

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