Harris County, Georgia
Pine Mountain, GA vacation rental requirements
Pine Mountain requires a business license for every business in town, issued after a Harris County inspection. We couldn’t find short-term rental rules online; stays owe 8% sales tax, the town’s 8% hotel-motel tax, and the $5 state fee.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Callaway Gardens and some lake homes are outside town limits; check whether your address is in the town or unincorporated Harris County.
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.
Harris County, Georgia
Then your city or area
Pick your area.
Town of Pine Mountain
Ask town hall first
The town’s code isn’t published online. Ask the town clerk whether a short-term rental is allowed at your address and how to get a business license; the license is issued after a Harris County inspector inspects the premises.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. File Pine Mountain’s 8% hotel-motel tax with the Town of Pine Mountain for direct bookings.Source
Sources
- Occupancy tax collection and remittance by Airbnb in Georgia · Airbnb
- Rule 560-13-2-.01 amendment notice (2025) · Georgia Department of Revenue
- Business license · Town of Pine Mountain
- Hotel/motel excise tax rates and revenue report · Georgia Department of Community Affairs
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.