Harris County, Georgia
Unincorporated Harris County, GA vacation rental requirements
Harris County allows short-term vacation rentals (1 to 30 days) in its agricultural, residential, resort, and manufactured-home districts, but not in commercial or industrial ones. You must give Community Development a local contact; we found no county permit or fee in the code.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
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.
Harris County (unincorporated areas)
Meet the county standards
Rent only space built for living in (not a shed or garage), keep the home residential in appearance, park all guest cars on the same lot, keep outdoor lighting off neighbors, and post no rental signs. You set and enforce the occupancy limit.Source
Give the county a local contact
Provide Harris County Community Development with contact information for a local contact for the property. Ask whether you also need a business license.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 the county’s 8% hotel-motel tax with Harris County 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
- Code section · Harris County (Municode)
- 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.