Hotel-Motel Tax Complaints

Hotel Motel Tax Performance Review Board Rules Amendments

In 2004, the Georgia General Assembly passed HB 1415 which created a Performance Review Board to hear complaints about expenditures of Hotel/Motel tax revenues. The Department of Community Affairs was charged with the responsibility for administration of the Performance Review Board and the complaints process.

Complaints may be filed by taxpayers, local governments, innkeepers, or private sector nonprofit organizations. The performance review board will meet annually between September 1 and December 1 to hear complaints, and will issue a written report of its findings which will include such evaluations, judgments, and recommendations as it deems appropriate. The Board's findings will then be transmitted to the Commissioner of DCA for a final determination regarding any remedial action that might be deemed appropriate.

The Performance Review Board will meet for its annual meeting on on November 4, 2024 at 1:00 P.M.. The meeting will be held virtually using Microsoft Teams.