Collection of Local Taxes

Tax Collection

The Athens-Clarke County Finance Department is responsible for collecting a number of local taxes. These include the collection of the business occupation tax certificate (commonly referred to as a business license), hotel-motel taxes, alcoholic beverage excise taxes, mixed drink excise taxes, and motor vehicle rental taxes.

View the forms and other information related to each tax:
  • Alcoholic Beverage Excise Tax: This tax includes excise taxes collected by the wholesaler on beer, wine, and liquor
  • Business Occupation Tax Certificate: The certificate includes the registration of over 5,000 businesses located in Athens-Clarke County and the annual assessment and collection of all occupation taxes from each business
  • Hotel-Motel Tax: Each month the over 20 hotels and/or motels in Athens-Clarke County collect and remit a 7% occupancy tax to the Finance Department. You can calculate and complete this payment online by debit or credit card (Visa, Mastercard or Discover) or you can complete calculation and submit payment by check.  Payments are due by the 20th of each month for the preceding month’s collections.”
  • Monthly Excise Tax Return Gross Receipts from the Sale of Distilled Spirits by the Drink : A 3% tax is added to all mixed drinks for the roughly 120 establishments in Athens-Clarke County
  • Motor Vehicle Rental Tax: An excise tax of 3% is collected on the rental of motor vehicles
  • Property Taxes: Property taxes are collected by the Tax Commissioner’s Office and submitted to the Finance Department
    • Each year, the Finance Department prepares a report comparing property taxes for Athens-Clarke County, contiguous counties, and counties of similar size.
  • Sales Taxes: The sales tax rate for the county is $0.07 for every $1 of sales. The $0.07 sales tax is divided as follows:
    $0.04 State of Georgia
    $0.01 Local Option Sales Tax / Athens-Clarke County Unified Government (ACCUG) General Fund
    $0.01 Special Purpose Local Option Sales Tax / ACCUG Capital Projects
    $0.01 Education Special Purpose / Clarke County Schools Capital Projects
    $0.07 Total
Additional information can be found at the Georgia Department of Revenue.

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