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.

  1. 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.

  2. 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.

  3. Who can submit a complaint

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

  4. 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.

  5. 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.

  6. 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."

  7. 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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