LicensedRental

Walton County, Georgia

Social Circle, GA vacation rental requirements

Social Circle allows a short-term rental only as an accessory use of an owner-occupied home. You need an occupation tax certificate, and you must list on a platform that collects the hotel-motel tax, such as Airbnb.

Checked against official sources November 6, 2026

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Owner-occupied
Required
Maximum guests
2 per bedroom
One rental agreement per structure at a time.Source
Platform
Must collect hotel-motel tax
The code gives Airbnb and VRBO as examples.Source
Taxes
7% sales + 5% city hotel-motel + $5/night
Newton County side: 7% sales too.Source

Ask the city which zoning districts list short-term rentals in its accessory use table (§2.4).

Social Circle extends into Newton County.

Your licensing checklist

In order: the state, the county, then the town.

State of Georgia

  1. 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

  2. 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 →

  3. 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.

Walton County, Georgia

  1. 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.

City of Social Circle

  1. Get an occupation tax certificate first

    Apply with proof that you meet the use standards, and name a 24-hour contact for complaints.Source

  2. 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. Social Circle’s 5% hotel-motel tax applies inside city limits; the city requires you to book through a platform that collects it.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.