Glynn County, Georgia
Jekyll Island, GA vacation rental requirements
Homes on Jekyll Island sit on land leased from the state, and renting one needs a yearly rental license from the Jekyll Island Authority. Licensees also pay percentage rent under their lease and the Authority’s lodging tax at Glynn County’s rate, plus 7% sales tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The license doesn’t transfer when the lease is sold. Violations are misdemeanors, up to $1,000, and three violation notices in three years can cost you the license.
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.
Glynn County, Georgia
Then your city or area
Permits, zoning, and the hotel-motel tax are set by each city, and by the county outside city limits. Pick your area.
Jekyll Island Authority
Apply to the Authority
All lessees sign the application. List the bedrooms, maximum adult occupancy, a parking site plan with the vehicle limit, and your short-term rental agent, and pay the license fee.Source
Keep up with your lease
Report and pay the percentage rent your lease requires, keep rental agreements for 48 months, and give guests your license number. The Authority may audit once a year and inspect on three days’ notice.Source
Taxes on each stay
Stays here owe 7% 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. The Authority’s lodging tax follows the rate Glynn County sets; for direct bookings, file it with the Jekyll Island Authority.Source
House rules for guests
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 · Jekyll Island Authority (Municode)
- Code section · Jekyll Island Authority (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.