LicensedRental

Georgia county rules

Macon-Bibb County, GA vacation rental rules and taxes

Macon-Bibb requires a yearly short-term vacation rental permit ($100) and a business license from the Tax Commissioner for any stay of 30 days or less. Since January 2026 it also charges a $3-a-night “Macon Tourism Tax” on top of the 8% hotel-motel tax.

Checked against official sources November 6, 2026
Market
About 270 Airbnb listings
Macon 269 active listings (AirROI).Source
County permit
$100 a year
Short-term vacation rental permit, plus a business tax certificate (business license).Source
Maximum guests
2 adults per bedroom
Stated in the house rules the application requires you to post.Source
Taxes
8% sales + 8% hotel-motel + $5/night + $3/night tourism tax
The tourism tax is $1.50 a night for stays of 7+ nights paid at once.Source

Renting without a permit is a violation: $500 for the first, $750 for a second within 12 months, and $1,000 after that. The fines can’t be waived.

We didn’t find short-term rental rules in the county’s zoning code (the Comprehensive Land Development Resolution). Ask Planning and Zoning whether your district allows one, and check your HOA rules.

We couldn’t confirm whether Airbnb or VRBO collects the $3 tourism tax. Ask your platform, and file it yourself if it doesn’t.

What to do

  1. Get a business license and the permit

    Apply to the Tax Commissioner every year for a short-term vacation rental permit and hold a business tax certificate. Include proof you own the home, proof of insurance showing it’s used as a short-term rental, and a sworn code compliance form. The owner signs before a notary.Source

    Macon-Bibb business licensing →

  2. Name a 24-hour agent

    You or someone you name must be reachable 24 hours a day to handle complaints and accept citations. Tell the county within 10 days if the agent changes.Source

  3. Post the permit and house rules

    Post the permit and the agent’s contact inside the unit, with written rules on noise, occupancy (2 adults per bedroom), and where guests park. Put the permit number and the permit holder’s name in every listing.Source

  4. 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. Macon-Bibb’s 8% hotel-motel tax is filed with the Tax Commissioner for direct bookings; its forms page has the return and the application for a certificate of authority to collect the tax.Source

  5. File the Macon Tourism Tax

    Since January 1, 2026, short-term rentals owe $3.00 a night ($1.50 for a stay of 7 or more nights paid in one payment; none on written agreements over 30 days). It’s charged to you, the operator, and filed with the Tax Commissioner at least quarterly. Show it as a separate line on the guest’s bill so no sales tax is due on it.Source

Fees

$100 a year for the permit, plus the business license.

Short-term vacation rental permitRenewed every year$100
Business license (occupation tax)Annual; set by the occupation tax scheduleVaries

Source

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.