Morgan County, Georgia
Unincorporated Morgan County, GA vacation rental requirements
Morgan County’s zoning ordinance was amended to expressly prohibit short-term rentals of fewer than 30 days; a 2019 Georgia Supreme Court ruling let one Lake Oconee owner continue because the earlier ordinance was too vague. Ask the county before you list.
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.
Morgan County, Georgia
Then your city or area
Permits, zoning, and the hotel-motel tax are set by each city, and by the county outside city limits. Pick your area.
Morgan County (unincorporated areas)
Ask Planning and Zoning first
Ask Morgan County whether any zoning district allows rentals of fewer than 30 days today, and whether your home has grandfathered status. Rentals of 30 days or more aren’t short-term rentals.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. If short stays are allowed, the county’s 5% hotel-motel tax applies outside city limits; file it with Morgan 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
- Morgan County v. May (Supreme Court of Georgia, 2019) · Justia
- Hotel/motel excise tax rates and revenue report · Georgia Department of Community Affairs
- Code of ordinances · Morgan County (Municode)
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.