LicensedRental

Cobb County, Georgia

Smyrna, GA vacation rental requirements

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.

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 license
Required, renewed each year
Expires December 31; fee set in the city fee schedule. Plus an occupation tax certificate.Source
Zoning
All residential districts
180-day limit
Single-family homes not owner-occupied
Rentals of more than 30 days to the same guest don’t count.Source
Maximum guests
2 per bedroom + 3
Bedrooms per the county tax assessor’s records.Source
Taxes
6% sales tax + 8% hotel-motel tax + $5/night

Three code convictions in 24 months revoke the license and bar the property for 12 months.

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 Smyrna

  1. Gather your documents

    You need proof of ownership, a sworn code compliance verification form, proof of at least $500,000 in liability insurance, and a signed agent certification. If you live there, include your homestead exemption or a residency affidavit.Source

  2. Notify your neighbors

    Send certified mail to each adjacent property (and your HOA or condo association) with the rental address and your agent’s contact information. If your HOA covenants require it, include its letter of support.Source

  3. Apply online with Community Development

    Apply for the short-term rental license and the occupation tax certificate. Renew by December 15 to keep operating while the renewal is reviewed.Source

  4. Follow the operating rules

    Put the license number, occupancy limit, and parking limit in every ad. Guests park only on paved driveways, never on the street or in the yard. No exterior signs.Source

  5. 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 Smyrna’s 8% hotel-motel tax with the city.Source

House rules for guests

Agent
Over 21, appears on request
You can be your own agent. Report a change within 10 business days.Source
One rental per single-family lot
No multiple units at once
A detached accessory building can be rented only if the owner lives in the main house. No license with an active long-term lease.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.