Administration Department

Who we are

The Auto Rental Excise Tax Fund is a special revenue fund used to account for the proceeds of a three percent (3%) excise tax on the rental of motor vehicles as authorized by State law (OCGA §48-13-90).

Proceeds of the tax may be utilized to provide additional funding to promote industry, trade, commerce and tourism or for capital projects related to sports, conventions, recreational facilities or public safety facilities or for the maintenance of such facilities.