LicensedRental

Georgia county rules

Lee County, GA vacation rental rules and taxes

Lee County, just north of Albany, requires a yearly short-term rental host license in its unincorporated areas. Stays owe 8% sales tax and the county’s 7% hotel-motel tax.

Checked against official sources November 6, 2026
Sales tax
8%
Hotel-motel tax
7% (Lee County)
County host license
Required, $52.50 a year
Unincorporated Lee County, since September 2024.Source

Leesburg and Smithville set their own rules inside city limits. We found no short-term rental rules in Leesburg’s code; ask City Hall.

What to do

  1. Then your city or area

    Business licenses, zoning, and the local hotel-motel tax are set by each city and the county. Pick your area.

Towns

Full guide

Unincorporated Lee County

Every short-term rental (30 days or less) in unincorporated Lee County needs a yearly host license: $15 plus a $37.50 regulatory fee, and $150 if the county inspects. Guests are capped at 2 per bedroom plus 2, and a responsible party must answer complaints within 2 hours.

Sources

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 Spot something out of date?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.