Macon is introducing a new tax on hotels, Airbnbs, more. Here’s why.

Macon will introduce a $3 per night occupation tax on hotels, short-term vacation rentals and other lodgings starting in 2026.

The new tax, which was approved unanimously by the Macon-Bibb County Board of Commissioners on Sept. 2, is estimated to generate between $1.5 and $2.5 million a year, according to the resolution. It will apply to hotels, Airbnbs, VRBOs and campgrounds that already collect state lodging-related taxes.

Macon-Bibb County Mayor Lester Miller said the tax will primarily be paid by out-of-town visitors since county residents don’t typically use lodgings. He also assured business owners that the cost would be passed onto guests instead of falling onto them, and that it wouldn’t harm their traffic.

“This is a pass-through,” Miller said. “It won’t burden people at all, it’s a fee that becomes expected.”

The tax is part of a broader push to make Macon competitive in attracting tourists and events as the county revitalizes downtown — the money generated by this tax will go primarily towards funding the hotel and convention center and upgraded sports arena the county is planning. Officials say these projects will keep Macon on-par with other Georgia cities seeking to attract visitors, including Savannah and Augusta.

“If we’re not competitive, then we lose our market share,” Miller said.

While construction hasn’t started on the projects, the county is currently reviewing potential firms to partner with on the building and management of the new amenities. The county hasn’t released a timeline yet on when those projects will be completed.

Miller said the tax assessor’s office is preparing to educate business owners on compliance with the new policy.

Those that do not comply will face penalties including potentially losing their business license, according to the resolution.