Glynn County, GA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Lodging tax rate
- 7% of rent
- Effective date
- Occupancy on/after July 1, 2025
- Covers
- Hotels, campgrounds, rented residences
- Late-payment penalty
- 5%/$5 per 30 days, capped 25%/$25
- Interest on unpaid tax
- 1% per month
- STR requirement
- Separate Accommodation Excise Tax Certificate, § 2-31-4
Summary
Glynn County levies a 7 percent lodging tax on every guest-room occupancy in a hotel, campground, or rented residence in the unincorporated area, effective for occupancy on or after July 1, 2025. Short-term rentals owe the same tax as hotels and their owners must also hold a separate Accommodation Excise Tax Certificate.
(b)Operator. Any person operating a hotel in the unincorporated area of Glynn County, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, lender in possession, license to or any other person otherwise operating such hotel. In addition to the foregoing, for purposes of this Article, the following persons are considered and included as an "operator": (1) the owner of a residence that provides accommodations for rent or the agent of the owner ... In addition to the foregoing, for purposes of this ordinance only, a residence in which accommodations are furnished for rent is also considered a "hotel". ... There is hereby levied and assessed, and there shall be paid a tax of seven percent of the rent for every occupancy of a guest room in a hotel, tourist camp, tourist cabin, campground, or any other place, including residences, in which rooms, lodgings, or accommodations are furnished for value in the unincorporated· area of Glynn County.
Full Breakdown
Glynn County taxes short-term lodging in the unincorporated area under Chapter 2-14, Article II, the county's Lodging Tax. Section 2-14-21 levies "a tax of seven percent of the rent for every occupancy of a guest room in a hotel, tourist camp, tourist cabin, campground, or any other place, including residences, in which rooms, lodgings, or accommodations are furnished for value," effective for occupancy on or after July 1, 2025 under Ord. No. O-2025-06, even if the underlying rental contract predates that date. " Chapter 2-31, the county's separate Short-Term Rental Ordinance, confirms the overlap: its definitions section, § 2-31-3(a), describes the "Accommodation Excise Tax" as "the excise tax (also known as the 'Lodging Tax') imposed and collected by Glynn County pursuant to ...
Glynn County Ordinance Sections 2-14-20 through 2-14-36," and § 2-31-4 separately requires every short-term rental owner to hold a current Accommodation Excise Tax Certificate before renting, advertising, or operating. " Operators must register with the Finance Director, collect the tax from occupants, issue receipts, and file returns; the Finance Director can audit records and issue deficiency determinations for underpayment.
Violations & Fines
Late or unpaid tax draws a penalty of 5 percent or $5.00, whichever is greater, for each 30-day period of delinquency, capped at 25 percent or $25.00 in the aggregate, plus 1 percent monthly interest on the unpaid balance under § 2-14-30. Beyond the financial penalty, § 2-14-34 makes any violation, including failing to register, file a return, or filing a false return, a separate offense for each day it continues, punishable as provided in § 2-1-10 of the county code. Operating a short-term rental without the required Accommodation Excise Tax Certificate is also a separate violation of the Short-Term Rental Ordinance under § 2-31-4(b).
Frequently Asked Questions
What's the hotel/lodging tax rate in unincorporated Glynn County?
Does the lodging tax apply to Airbnb-style short-term rentals?
Do short-term rental owners need anything besides paying the tax?
Sources & Official References
Other rules in Glynn County
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