KEY DEFINITIONS
- While Georgia regulates vacation rentals at the local level, most cities define vacation rentals as those with temporary occupancy of 30 days or fewer.
LICENSING REQUIREMENTS
- Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area.
TAX INFORMATION
- Any entity that conducts business within Georgia may be required to register for one or more tax specific identification numbers, permits, and/or licenses. Online registration is available through Georgia Tax Center (GTC), a secure electronic customer self-service portal.
- State Sales Tax: 4% of the listing price including any cleaning fees, for reservations 89 nights and shorter. For detailed information, visit the State of Georgia Sales and Use Tax website.
- County/Local Sales Tax: 2% - 5% of the listing price including any cleaning fees, for reservations 89 nights and shorter. For detailed information, visit the .
- Hotel-Motel Fee: $5 per night, for reservations 30 days and shorter. For detailed information, visit the State of Georgia Taxes website.
- Local Occupancy Taxes: All locally imposed Occupancy Taxes will be collected on reservations in Georgia. The tax varies by city and county. It is typically 0%-6% of the listing price including any cleaning fees for reservations 30 nights and shorter. For detailed information, please visit your local finance department website.
FIRE & SAFETY
CONNECT WITH VRMA MEMBERS
LEGISLATIVE SESSION
COURT CASES