DeKalb County, Georgia
Pine Lake, GA vacation rental requirements
Pine Lake allows short-term rentals only with a special use permit in its R-1 or transitional commercial areas, and caps them at 20 lots citywide. You then need a yearly license ($100 application). Guests are limited to 8.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Your agent must live in DeKalb, Gwinnett, Fulton, Cobb, Rockdale, or Clayton County whenever guests are there.
Your licensing checklist
In order: the state, the county, then the town.
State of Georgia
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
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
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
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.
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 Pine Lake
Get a special use permit
Apply for the special use permit first; it lapses if you don’t get a license and start renting within 12 months.Source
Apply for the license
Apply to the city manager with the $100 fee once any past-due city or county bills are paid. Post the permit, license number, agent contact, occupancy, and house rules inside. No signs.Source
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. Pine Lake isn’t on the state’s hotel-motel tax list; ask the city what lodging tax applies and where to file it.
Sources
- Occupancy tax collection and remittance by Airbnb in Georgia · Airbnb
- Rule 560-13-2-.01 amendment notice (2025) · Georgia Department of Revenue
- Code section · City of Pine Lake (Municode)
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.