Excise Taxes

The Finance Department collects excise taxes pursuant to city ordinances. All establishments which distribute or sell alcoholic beverages in the City of Dunwoody, or rent/lease motor vehicles, or rent hotel/motel rooms, are required to submit supporting documentation with payment of the applicable excise taxes. Official regulations can be found in Chapter 4:  Alcoholic Beverages and Chapter 28: Taxation of the Code of Ordinances.

Alcohol Excise Taxes

The City of Dunwoody levies excise taxes on all sales of malt beverages, wine and distilled spirits for wholesale purchase and on all retail sales of distilled spirits by the drink. Applicable rates are provided in the respective forms listed below.

Alcohol Beverage-By-The-Drink Excise Tax: Alcohol Beverage-By-The-Drink Excise Taxes shall be paid on or before the twentieth (20th) day following the month in which the alcoholic beverages are sold by the retailer within the city. Please complete Columns A and B.

Wholesaler Excise Tax – Beer, Wine and Liquor: Wholesale Excise Taxes shall be paid on or before the fifteenth (15th) day following the month in which the alcoholic beverages are sold by the wholesaler within the city. In the event that a wholesaler who normally services the Dunwoody area has no sales, a wholesale tax return is still required.

Hotel/Motel Excise Taxes

Hotel/Motel Excise Tax: The City of Dunwoody is responsible for the collection of Hotel/Motel Tax. This 5% tax is collected by hotels and motels within Dunwoody. Taxes collected will be based on the occupancy at each individual Hotel/Motel. Taxes shall be paid on or before the twentieth (20th) day following the month in which the occupancy occurs within the city.

Hotel/Motel Registration: The Hotel/Motel Registration Form is required for all Hotels and Motels within the City of Dunwoody. This registration form is only required to be submitted once and it is non-transferable.

Rental Motor Vehicle Excise Taxes

Rental Motor Vehicle Excise Tax: The city levies a 3% excise tax on the rent or lease of motor vehicles in the City of Dunwoody. Rental Motor Vehicle Excise Taxes shall be paid on or before the twentieth (20th) day following the month in which the rental occurs within the city. In addition, a statement showing the gross rental charges and gross taxes collected through authority of this article for each preceding calendar month must be submitted along with the tax return.