Unincorporated Stephens County, GA vacation rental requirements

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

Georgia Tax Center →

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.

Then your city or area

Permits, zoning, and the hotel-motel tax depend on whether you’re inside a city. Pick your area.

Taxes on each stay

Stays here owe 7% 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 Stephens County’s 5% excise tax with the county for direct bookings.Source

Ask about zoning and a business license

Ask Stephens County whether zoning allows a short-term rental at your address and whether you need a business license. Lakefront lots may also have Corps of Engineers shoreline rules.