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Travel - Lodging & Taxes

Reimbursement must include original, itemized receipt. Luxury accommodations should be avoided.

State employees should not be charged county or municipal tax on lodging when staying within the state. Employees are required to submit a copy of the Hotel/Motel Excise Tax Exemption Form when they register at a hotel/motel. If the hotel refuses to accept the form at check-in, the traveler should attempt to resolve the issue with hotel management before checking out at the end of their stay. If the matter is not resolved by check-out time, the traveler should pay the tax. Travelers should provide an explanation when submitting their expense report. Failure of the employee to submit the Hotel Occupancy Tax Exemption form to the hotel/motel may result in non-reimbursement of the tax to the employee.

The exemption does not apply to employees staying at an out-of-state motel. Employees are required to pay any state/local sales and use taxes.

Per the Transportation Funding Act of 2015, effective July 1, 2015, hotels in the state of Georgia will charge a $5.00 per room per night hotel tax to travelers. This tax is not exempted for State employees.

If lodging is direct billed to UGA, the hotel/motel should not collect any taxes associated with the lodging expense.

Online booking services, such as AirBnB, VRBO, Home Away, and other similar type service providers are prohibited for domestic travel.

Travelers should not book non-refundable rates or rates that require deposits unless required by conference lodging. It is the employee’s responsibility to understand cancellation rules. Non-refundable rates cannot be changed or cancelled; therefore, the employee is accepting the risk of a non-reimbursable cancellation fee.