Atlanta places primary STR liability on the licensed host under Ord. 16-O-1399 and Georgia premises liability law, while online platforms collect the city's 8% hotel-motel and state sales taxes through voluntary collection agreements.
Under Atlanta's STR ordinance, the licensed host and the designated local responsible party bear principal responsibility for code compliance, guest conduct, and any nuisance impacts. Federal Section 230 of the Communications Decency Act broadly preempts direct city fines against platforms for guest-generated content or conduct. Airbnb and Vrbo do, however, collect Atlanta's 8% hotel-motel tax plus the 4% Georgia state sales tax through voluntary agreements with the city and Department of Revenue. The platforms also respond to subpoenas regarding listing information. Hosts remain liable for guest injuries under Georgia premises liability and should carry STR-specific commercial-style insurance.
Hosts can face license suspension, civil penalties, premises liability claims, and tax delinquency findings; platforms generally face only tax-remittance and subpoena obligations.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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