LicensedRental

Georgia county rules

Cobb County, GA vacation rental rules and taxes

Cobb County has about 1,400 Airbnb listings, led by Marietta and Smyrna. Unincorporated Cobb requires a $55 yearly short-term rental certificate, and Smyrna, Kennesaw, and Acworth have their own rules.

Checked against official sources November 6, 2026
Market
About 1,400 listings
Marietta 520, Smyrna 392, Acworth 131, Mableton 122, Kennesaw 104 (AirROI).Source
Sales tax
6%
State 4% + local 2%.Source
Hotel-motel tax
8% county; 8% in most cities
DCA lists 8% for Cobb County, Marietta, Smyrna, Kennesaw, Acworth, Austell, and Powder Springs.Source
County rules
$55 certificate (unincorporated)

Mableton became a city in 2023. We didn’t find its own short-term rental rules online; ask the City of Mableton whether the county’s rules still apply there.

What to do

  1. Then your city or area

    Permits, zoning, and the hotel-motel tax are set by each city or by the county outside city limits. Inside a city, the city’s own hotel-motel tax normally applies instead of the county’s; ask your city to confirm. Pick your area.

Towns

Full guide

Acworth

Acworth allows short-term rentals as an accessory use in its residential zones with an occupational tax certificate. The owner (or, for an LLC, the agent) must live in Cobb, Cherokee, Bartow, or Paulding County, and you must list on a platform that collects hotel-motel tax.

Full guide

Austell

We found no short-term rental permit or rules in Austell’s code. Stays owe 6% sales tax + 8% hotel-motel tax + $5/night; Airbnb collects these on its bookings.

Full guide

Kennesaw

Since 2025 Kennesaw caps short-term rentals at 150 licenses citywide, allows them only in single-family residential zones, and requires 250 feet between licensed rentals. Each owner can hold two licenses, and the yearly application fee was set at $250.

Full guide

Marietta

We found no short-term rental permit in Marietta’s code, but homes in the city’s residential infill overlay can’t be rented short-term, and the council began looking at new rules in 2026. Stays owe 6% sales tax, the city’s 8% hotel-motel tax, and $5 a night.

Full guide

Powder Springs

We found no short-term rental permit or rules in Powder Springs’s code. Stays owe 6% sales tax + 8% hotel-motel tax + $5/night; Airbnb collects these on its bookings.

Full guide

Smyrna

Smyrna requires a yearly short-term rental license plus an occupation tax certificate. Single-family homes can be rented short-term no more than 180 days a year unless the owner lives there, and guests are capped at 2 per bedroom plus 3.

Full guide

Unincorporated Cobb County

Outside city limits, Cobb County requires a short-term rental certificate from the Business License Division for every rental of 30 days or less. It costs $55 a year, and you must notify your HOA and next-door owners before you apply.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.