Taxes & Fees: Marietta vs Smyrna
How do taxes & fees rules compare between Marietta, GA and Smyrna, GA?
Marietta and Smyrna have similar restriction levels.
Marietta, GA
Cobb County
Marietta imposes a Hotel-Motel Occupancy Tax (Ch. 8-32) on STRs. State collects 4% hotel-motel tax + $5/night fee. Marietta levies a local hotel-motel excise tax. Platforms like Airbnb collect and remit automatically.
View full Marietta rules →Smyrna, GA
Cobb County
Smyrna STR operators must remit hotel-motel occupancy taxes. Georgia state hotel-motel tax 4% + $5/night fee applies. Occupational Tax Certificate fee required. Airbnb/VRBO collect and remit most taxes automatically.
View full Smyrna rules →Key Facts Comparison
| Fact | Marietta | Smyrna |
|---|---|---|
| State Hotel-Motel Tax | 4% of rent + $5/night fee | - |
| City Ordinance | Ch. 8-32 (Hotel-Motel Occupancy Tax) | - |
| Filing Authority | Marietta Business License Division | - |
| Auto-Collect | Airbnb/VRBO remit most taxes automatically | Airbnb/VRBO remit most taxes automatically |
| State Hotel Tax | - | 4% + $5/night state fee |
| Local Tax | - | City hotel-motel excise tax applies |
| Annual OTC | - | Occupational Tax Certificate required |
| Contact | - | Business License: 678-631-5363 |
Highlighted rows indicate differences between cities.
Marietta FAQ
What taxes do I owe on short-term rental income in Marietta?
Marietta imposes a Hotel-Motel Occupancy Tax (Ch. 8-32) on STRs. State collects 4% hotel-motel tax + $5/night fee. Marietta levies a local hotel-motel excise tax. Platforms like Airbnb collect and remit automatically.
How much is the short-term rental license fee in Marietta?
State Hotel-Motel Tax: 4% of rent + $5/night fee. City Ordinance: Ch. 8-32 (Hotel-Motel Occupancy Tax). Filing Authority: Marietta Business License Division. Auto-Collect: Airbnb/VRBO remit most taxes automatically.
Smyrna FAQ
What taxes do I owe on short-term rental income in Smyrna?
Smyrna STR operators must remit hotel-motel occupancy taxes. Georgia state hotel-motel tax 4% + $5/night fee applies. Occupational Tax Certificate fee required. Airbnb/VRBO collect and remit most taxes automatically.
How much is the short-term rental license fee in Smyrna?
State Hotel Tax: 4% + $5/night state fee. Local Tax: City hotel-motel excise tax applies. Auto-Collect: Airbnb/VRBO remit most taxes automatically. Annual OTC: Occupational Tax Certificate required.
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