Short-Term Rentals in Columbia County, GA (2026)
3 rules for unincorporated Columbia County, Georgia.
Verified from official government sources
Short-Term Rental Permits
Columbia County has no dedicated short-term rental permit or registration ordinance. STRs are legal in unincorporated Evans and Martinez, subject only to a county occupation-tax certificate and registering to remit the 5% lodging tax, with no zoning cap.
Columbia County Short-Term Rental Permits
Few RestrictionsColumbia County, GA, Code of Ordinances § 78-66
Pursuant to the provisions of O.C.G.A. § 48-13-51(a)(3), there is levied and imposed an excise tax at the rate of five percent of the charge to the public for and upon the furnishing for value to the public of any room, lodging or accommodation furnished by any person within the unincorporated areas of the county.
Noise Rules
Columbia County short-term rental guests must obey the county nuisance-noise ordinance, § 34-32(6). With no STR permit to revoke, enforcement runs through the Sheriff's Office and magistrate court, plus any HOA covenants on the property.
Columbia County STR Noise Rules
Some RestrictionsColumbia County, GA, Code of Ordinances § 34-32(6)b.2
The operation of any set, instrument, phonograph, machine or device between the hours of 11:00 p.m. and 7:00 a.m. in a manner as to be plainly audible at a distance of 50 feet from the building, structure or vehicle in which it is located shall be prima facie evidence of a violation of this section.
Taxes & Fees
Columbia County short-term rentals owe a 5% county hotel/motel excise tax under § 78-66, plus Georgia's 4% state sales tax, local option sales tax and the $5-per-night state lodging fee. Extended occupancy of 30-plus days is exempt.
Columbia County STR Taxes & Fees
Some RestrictionsColumbia County, GA, Code of Ordinances § 78-66
Pursuant to the provisions of O.C.G.A. § 48-13-51(a)(3), there is levied and imposed an excise tax at the rate of five percent of the charge to the public for and upon the furnishing for value to the public of any room, lodging or accommodation furnished by any person within the unincorporated areas of the county.
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