Columbus, GA Accessory Structures: ADU Rental Restrictions (2026)

Long-term rental of a Columbus ADU to a single household for 30+ days is consistent with the accessory-use framework as long as the principal dwelling remains in active single-family residential use. Long-term residential tenancies are governed by Georgia's landlord-tenant statutes at O.C.G.A. § 44-7-1 through § 44-7-81 (Title 44 Chapter 7), including security deposit rules (§ 44-7-30 et seq.) requiring escrow accounts and 30-day return, dispossessory procedures (§ 44-7-49 et seq.), and the warranty of habitability through repair-and-deduct precedent. Short-term rentals (under 30 days) — Airbnb, Vrbo, and similar — are subject to: (1) the Columbus 8% hotel-motel excise tax authorized under O.C.G.A. § 48-13-50.2 and codified in the Columbus Code; (2) the Georgia state sales tax at 4% on lodging; (3) the Muscogee local option sales taxes (LOST/SPLOST/OLOST), bringing combined sales tax to roughly 8-9%; and (4) the Georgia state $5 per-night hotel-motel fee under O.C.G.A. § 48-13-50.3. Combined effective lodging tax is approximately 16-17%. Operators must register with the Columbus Finance Department for hotel-motel tax remittance and with the Georgia Department of Revenue for state sales tax. Rent control: O.C.G.A. § 44-7-19 prohibits Georgia local governments from enacting rent control on private residential property — Columbus cannot cap ADU rents.