LicensedRental

Georgia county rules

Muscogee County, GA vacation rental rules and taxes

Columbus requires a yearly short-term rental permit ($40) and a business license, with background checks for the owner and agent and the permit number on every ad. Rentals that aren’t owner-occupied are capped in ten historic districts, and stays owe 9% sales tax plus an 8% hotel-motel tax.

Checked against official sources November 6, 2026
Market
About 650 Airbnb listings
Columbus 656 (AirROI).Source
Permit
$40 a year, then a business license
From the Department of Inspections and Code; then a business license from the Revenue Division.Source
Historic districts
Caps on non-owner-occupied rentals
Downtown 35, Wynnton Village 27, Wynn’s Hill Overlook 26, Weracoba/St. Elmo 20, Waverly Terrace 16, High Uptown 15, Peacock Woods/Dimon Circle 12, Wildwood Circle 11, Liberty Heritage 7, Dinglewood 2.Source
Maximum guests
2 per bedroom + 1
Taxes
9% sales tax + 8% hotel-motel tax + $5/night

Fines are $500, $750, then $1,000 and can’t be waived. Three violations at a property in 12 months revoke permits for 12 months.

In the historic districts, permits for non-owner-occupied rentals go first come, first served, with priority to last year’s permit holders who renew on time. Owner-occupancy is proven with a homestead exemption or residency documents.

The Columbus visitors bureau keeps a list of short-term rentals and contacts owners it finds about permitting.

What to do

  1. Apply for the permit

    Apply each year under oath to the Director of Inspections and Code ($40, nonrefundable). The owner and agent consent to criminal background checks; a felony in the last 10 years or a misdemeanor of moral turpitude in the last 5 stops the application. Include a sworn code-compliance form, a sample rental agreement, proof of ownership, and proof of insurance.Source

  2. Notify your neighbors

    Before the first permit, send adjacent property owners the address, parking, maximum occupancy, the sample rental agreement, and the owner’s and agent’s names and contacts, and give the city proof.Source

  3. Get a business license

    With the permit, get a business license from the Revenue Division of the Department of Finance. Post the permit and business license inside and the city’s sticker on the front door.Source

  4. Taxes on each stay

    Stays here owe 9% 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 8% hotel-motel tax with the Columbus Consolidated Government for direct bookings.Source

House rules for guests

Minimum stay
24 hours
Source
Advertising
Permit number in every ad
Source
Agent
18 or older, customarily present in the city
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.