ATLANTA — Dozens of cities and counties across Georgia are authorized to collect money through a lodging tax on hotel and motel guests in their area, but state officials say they are unable to provide the total amount generated annually through the program or account for how every dollar has been spent due to incomplete reporting by local governments who can sometimes take years to file the reports. Communities as big as Atlanta and Savannah and as small as Alma and West Point are authorized to collect the tax, which can range from 3 to 8 percent depending on local rules. At the very least, tens of millions of dollars are collected across the state each year through the program with Atlanta planning to set aside roughly $200 million of its hotel tax revenue to help fund a new Falcons stadium downtown and Cobb County to use $940,000 annually for 30 years to help pay its portion of a new Braves stadium.