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
  • 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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