LicensedRental

DeKalb County, Georgia

Brookhaven, GA vacation rental requirements

Brookhaven allows short-term rentals only in a home the owner lives in, has owned for over a year, and claims a homestead exemption on. Each owner may hold one permit, rentals are capped at 180 days a year, and companies and trusts can’t apply. Stays pay 8% sales tax plus the city’s 8% hotel-motel tax.

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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Owner-occupancy
Required
Owned more than a year, with a current DeKalb homestead exemption.Source
Night limit
180 days a year
Who can apply
Individuals only, one permit each
No LLCs, partnerships, or trusts; no financial interest in a second rental in the city.Source
Taxes
8% sales + 8% hotel-motel + $5/night

We didn’t find the permit fee amount in the code. Ask the city.

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.

DeKalb County, Georgia

  1. Find out who governs your address

    DeKalb’s county license covers only unincorporated areas. If you are in a city, that city’s rules and hotel-motel tax apply instead. Pick your area below.

  2. Know what the platform collects

    Airbnb collects state and local sales tax, the $5 state fee, and the local hotel-motel tax on its bookings.Source

City of Brookhaven

  1. Apply to Community Development

    Apply before you list and every year. Include all financial owners, your 24-hour agent, the platforms you use, bedrooms and occupancy limits, parking, proof of insurance, and a sworn acknowledgment.Source

  2. Keep records and file monthly

    Keep guest-stay records for two years and give them to the city at renewal. File the city’s monthly excise tax return with a list of completed reservations, even in months with no bookings.Source

  3. Taxes on each stay

    Stays here owe 8% 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. Brookhaven’s hotel-motel tax is 8%. File the monthly return with the city.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.