Fulton County, Georgia
Roswell, GA vacation rental requirements
Since June 2025 Roswell requires an occupational tax certificate for every short-term rental and a fire marshal inspection before you list and every year after. Stays pay 7.75% sales tax plus the city’s 8% hotel-motel tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Fines start at $500 for a first violation in 12 months and $1,000 for a second; a third revokes the certificate for 2 years.
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.
Fulton County, Georgia
Find your city
Nearly every Fulton address is inside a city, and each city sets its own permit, zoning, and hotel-motel tax rules. Check your city on your property tax bill, then pick it below.
Know what the platform collects
Airbnb collects state and local sales tax, the $5 state fee, and the city hotel-motel tax on its bookings. For direct bookings you file them yourself.Source
City of Roswell
Check your zoning
The city won’t issue a certificate for a property used in violation of its Unified Development Code. Ask Roswell Planning whether your address allows a short-term rental.Source
Get the occupational tax certificate
Apply in the owner’s name, list any manager or booking agency, and post the certificate inside the unit.Source
Pass the fire marshal inspection
The Roswell fire marshal inspects before the first guest and every year after. Occupancy follows NFPA 101, and your ads must state the limit.Source
Taxes on each stay
Stays here owe 7.75% 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. Roswell’s hotel-motel tax is 8%. For direct bookings, file it with the city.Source
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 Roswell (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.