6.5 LodgingUpdated 10/01/06 |
General GuidelinesAccommodationsReimbursement is limited
to the actual cost of lodging expense supported by itemized receipts.
Reimbursement for lodging within a 50 mile radius of a person's home office, residence,
or headquarters is not allowable. For exception, see Section 6.14 "Off Campus Workshops for Faculty and Staff. Employees
traveling overnight are responsible for ensuring the most reasonable lodging
rates are obtained. To accomplish this, employees should: ·
Make reservations in advance, whenever practical ·
Utilize minimum rate accommodations, ·
Avoid the “deluxe” hotels and motels, and ·
Obtain corporate/government rates, whenever
possible. Employees
who stay at a hotel/motel that is holding a scheduled meeting or seminar may
incur lodging expenses that exceed the rates generally considered
reasonable. The higher cost may be
justified in order to avoid excessive transportation costs between a lower
cost hotel/motel and the location of the meeting. When a room is shared with other state employees on travel status, reimbursement will be calculated on a pro rata share of the total cost and must be claimed separately by each employee. Each traveler's (if both are GT employees) Travel Expense Statement (TES) should indicate the name of the traveler with whom the room was shared and the campus reference number of the other traveler’s TES. If the incremental cost for additional persons is not significant, one employee can claim the entire room expense. Overnight AccommodationsLodging expenses cannot be paid for accommodations other than overnight. Hotel / Motel Excise Tax ExemptionEmployees traveling within the State of Georgia on official business are exempt from county or municipal excise tax on lodging in accordance with Section 48-13-51(a)(1)(C)(ii) of the Official Code of Georgia. This excise tax, which may be referred to as the "Occupancy Tax," may range from 5% to as much as 8%. This tax is not applicable to state employees when lodging is paid directly by the employees through a personal credit card, cash, or check, as well as when the lodging is paid directly by the state or local government through direct-bill or a state credit card. Employees are required to submit a copy of the tax-exempt form when they register at a hotel/motel: State of Georgia Hotel Tax Exempt Form. This exemption does not apply to employees staying at an out-of-state hotel/motel. Employees should be able to provide proper identification to document their employment as a state or local government employee. Employees should be sure to present the tax-exempt form to the hotel at check-in. If the hotel refuses to accept the tax-exempt form at check-in, the employee 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 the time the employee checks out, the employee should pay the tax. The employee should explain the payment of the tax as an unusual expense on their travel expense statement. Georgia Tech is
authorized to reimburse the employee for the hotel/motel tax if the employee
provides the Institution with the following information: employee name:
date(s) of lodging; name, address, and telephone number of hotel, and
documentation from the hotel/motel of their refusal to omit the appropriate
excise tax. Accounts Payable will forward this information to the State
Accounting Office by email to: SAO_Reporting@sao.ga.gov (note
underscore in email address: SAO_Reporting@sao.ga.gov)
or by regular mail to 200 Piedmont Avenue, Suite 1604 West Tower, Atlanta, GA
30334.
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