Jackson County, GA Short-Term Rentals: Short-Term Rental Permits (2026)

Sec. 34-151(a) requires every person engaging or about to engage in business as an operator of a hotel or short-term rental in the county to immediately register with the director of the finance department on a prescribed form, no later than 15 days after the occupancy tax became effective under Sec. 34-146. Registering late does not excuse the operator: the code specifically states that the privilege of registering after the tax was imposed does not relieve any person from the obligation to pay or collect the tax from the date it first applied.

The registration must identify the business name, the location of each place of business, and other information the finance department needs to facilitate collection, and it must be signed by the owner, a partner, or an authorized corporate officer as applicable. After registration, the finance department issues, without charge, a certificate of authority allowing the registrant to collect the tax from occupants. A separate registration is required for each place of business an operator runs, and each certificate must be prominently displayed at that location.

The certificate is nontransferable and must be returned to the finance department immediately if the business closes at that location or is sold or transferred. Sec. 34-151(b) also lets the finance director prescribe alternate registration procedures to facilitate sign-ups before the tax's imposition date.