GEORGIA HOTEL AND MOTEL OPERATORS:

On April 2, 1987, Act No. 621 amending section 48-13-51 of the Georgia Code became effective. This Act provides that Georgia state or local government officials or employees traveling on official business should not be charged county or municipal excise tax on lodging. Sales tax is not exempted under the current sales tax law, since the payment of hotel/motel bills by an employee is not considered to be payment made directly by a state agency from appropriate funds. Upon verification of the identity of the state official or employee identified below, Georgia hotel and motel operators are authorized to exempt the individual from any applicable county or municipal lodging excise tax. Sales tax, however, should continue to be charged.

A copy of this notification should be maintained with your tax records to document the individual's status as a state official or employee traveling on official business. If you have any questions, please contact the Fiscal or Accounting Office of the department or agency employing the individual identified below.

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                                              STATE OF GEORGIA

                   EXEMPTION OF THE LOCAL HOTEL/MOTEL EXCISE TAX