Macon-Bibb County, GA Short-Term Rentals: Extended Home Share (2026)
Key Facts
- Extended-stay rate
- $0.00/night for 30+ day written leases
- Early-termination claw-back
- $3.00/night retroactive (§ 26-207.1(e)(1)(B))
- Required proof
- Written agreement, term over 30 days
- Claw-back reporting
- Due on month-of-termination return
- Still owed regardless
- $65 admin fee plus $39/employee tax
Summary
A short-term rental in Macon-Bibb County stops owing the nightly occupation tax once a guest signs a written agreement for more than 30 days: Sec. 26-207.1(e)(1)(A) sets that rate at $0.00 per night. Cancel before day 30, though, and the county claws back $3.00 a night retroactively for every night the guest already stayed.
(1)(A)For any transaction in which an Accommodation is rented to a single party pursuant to a written agreement with a term greater than thirty days, $0.00 per rental night.(B)Notwithstanding subparagraph (A) above, if such agreement is terminated prior to the end of the first 30 days, then the charge shall instead be $3.00 per rental night preceding the termination, and such charge shall be reported in full on the tax return encompassing the month in which the agreement was terminated.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Comprehensive Land Development Resolution: Supplement 4 | Code of Ordinances: Supplement 20).
Full Breakdown
This carve-out lives inside the same Tourist Courts and Short-Term Vacation Rentals occupation-tax classification, Sec. 1, that sets the standard per-night charges. 00 per rental night, treating a documented month-plus booking as extended-stay housing rather than a short-term rental for tax purposes. 00 per rental night retroactively for every night preceding the termination, and must report the full amount on the tax return covering the month the agreement ended. The break applies only to the per-night Short-Term Vacation Rental charge; it does not touch the flat $65 administrative fee under Sec.
26-205(a) or the $39-per-employee occupation tax under Sec. 26-207, both of which the operator still owes regardless of lease length. Returns and payment still follow the quarterly minimum filing cadence set in Sec. 1(f), and the Tax Commissioner can promulgate rules under (h) for identifying which bookings qualify as extended-stay.
Violations & Fines
If a guest under a 30-plus-day written agreement moves out early, Sec. 26-207.1(e)(1)(B) requires the operator to report and pay $3.00 per rental night retroactively, in full, on the return covering the month the agreement ended. Failing to make that retroactive payment turns the unpaid amount into a lien on the business's assets under Sec. 26-207.1(i), and the Tax Commissioner can cite the operator under Sec. 26-219.
Frequently Asked Questions
Does a Macon-Bibb County short-term rental owe the nightly tax for a month-long guest?
What if the "long-term" guest leaves after two weeks?
Does the extended-stay exemption cover the whole occupation tax?
Sources & Official References
Other rules in Macon-Bibb County
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