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

Registration under § 6-1180 requires the operator's business name, the address of each rental location, a mailing address, a principal contact person, and any other information the county needs to collect the tax; the form must be signed by the owner, a corporate officer, or a partner depending on entity type. A realtor offering multiple cabins for rent is treated as a single place of business and files one registration rather than one per cabin (§ 6-1180(3)), but an operator running units under separate names or locations must register each one, and file the same number of tax returns Georgia requires for state sales tax purposes when several units share one tax ID (§ 6-1180(4)).

Once registered, the tax commissioner or the Department of Community Development issues a certificate of authority naming the business and its location (§ 6-1181). Section 6-1190 layers on a separate $25 annual administrative fee, due before January 1 each year the article is in effect, rising to $75 if paid after January 1; paying it is what earns the operator a lodging certificate. This registration is required in addition to, not instead of, the county's standard business occupation tax registration under § 6-1084.