Lee County, Georgia
Unincorporated Lee County, GA vacation rental requirements
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.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
In May 2026 the county considered banning short-term rentals in the R-1 residential district. The Planning Commission recommended denial and the board tabled it; the minutes list it as withdrawn.
The ordinance says you need an occupational tax certificate, but a later section says short-term rental owners don’t pay the county occupational tax. Ask the Licensing Clerk.
A first violation brings a warning, a second a 30-day suspension, and a third revocation for 12 months.
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.
Lee County, Georgia
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.
Lee County (unincorporated areas)
Apply to Planning and Zoning
Submit the county application with a signed, notarized affidavit, an emergency contact, a copy of your house rules, and proof that your license number appears in every ad. Certify that no deed restriction or covenant bars the rental and that you owe the county nothing. The county may inspect before it issues the license.Source
Post the required information
Post the responsible party’s contact, the street address, a floor plan showing fire exits and escape routes, how to reach Lee County with complaints (229-759-6000), the maximum occupancy, and “In case of emergency, dial 911.”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. Lee County’s hotel-motel tax is 7%. If you don’t book through a platform that remits it to the county, you file it with Lee County yourself.Source
Fees
$52.50 a year, plus $150 if inspected
| Administrative fee | $15 |
|---|---|
| Regulatory fee | $37.50 |
| Inspection (if applicable) | $150 per house or unit |
| Re-inspection | $115, plus $65 for each later visit |
| Operating 30 days without a license | $157.50 penalty |
Inspection checklist
What the inspector looks for, from Lee County (unincorporated areas)’s published checklist.
- Smoke detectors in each bedroom, outside sleeping areas, and on every floor
- Carbon monoxide detectors with gas appliances or an attached garage
- Fire extinguisher, at least one per floor
- Evacuation plan posted
- Egress window in every sleeping room; handrails on stairs
- GFCI outlets in kitchen and bathrooms; water heater strapped if required
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
- Short-Term Rental Application, affidavit, and self-inspection checklist · Lee County
- Code section · Lee County (Municode)
- Hotel/motel excise tax rates and revenue report · Georgia Department of Community Affairs
- May 7, 2026 public hearings: T26-002 short-term rental text amendment · Lee County
- Board of Commissioners agenda packet, May 26, 2026 (includes May 12 minutes) · Lee County Board of Commissioners
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.