LicensedRental

Cobb County, Georgia

Marietta, GA vacation rental requirements

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.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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City rental permit
None found
The council was considering rules as of May 2026.Source
Infill overlay
No short-term rentals
Units in the Residential Infill Development Overlay District must be for sale, with no short-term rental at any time.Source
Taxes
6% sales tax + 8% hotel-motel tax + $5/night

Marietta may adopt short-term rental rules soon. Check with the city before you list.

Your licensing checklist

In order: the state, the county, then the town.

State of Georgia

  1. Know what the platform collects

    Airbnb collects state and local sales tax, the $5-a-night state hotel-motel fee, and the local hotel-motel tax on its Georgia bookings. Ask any other platform what it collects, and keep records either way.Source

  2. Register for direct bookings

    If guests book and pay you directly, register for sales tax with the Georgia Tax Center and file the local hotel-motel tax with your city or county. If your city or county requires a business license or occupation tax for the rental, the DOR treats you as an innkeeper and you also owe the $5 state fee on direct bookings.Source

    Georgia Tax Center →

  3. Check your city or county

    Most of the rules are local: short-term rental permits, business licenses (occupation tax), zoning limits, and caps. Some cities ban rentals in residential zones. Pick your area.

Cobb County, Georgia

  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.

City of Marietta

  1. Taxes on each stay

    Stays here owe 6% sales tax, the local hotel-motel tax, and the $5-a-night state fee. Airbnb collects all three on its bookings. For direct bookings, file sales tax (and the $5 fee, if you need a local license) with the Georgia Tax Center. For direct bookings, file the City of Marietta’s 8% hotel-motel tax with the city.Source

  2. Ask about zoning and a business license

    Ask the City of Marietta whether zoning allows a short-term rental at your address (and whether you’re in the infill overlay) and whether you need a business license. Check your HOA rules too.Source

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.