Cobb County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Governing provision
- Cobb County Code § 78-407(k), effective January 1, 2023
- Applies to
- Unincorporated Cobb County only, not Marietta or Smyrna
- Tax duty
- Collect and remit hotel/motel and tourism lodging taxes
- Enforcement
- County may sue for unpaid taxes, including injunctive relief
- Certificate fee
- $55.00 nonrefundable application fee, renewed annually
- No-certificate fine
- $500.00 per night rented without a certificate
- Certificate violation penalties
- $500 first, $750 second, revoked after third violation
Summary
Cobb County makes every short-term rental owner responsible for collecting and remitting all required hotel/motel occupancy taxes, tourism fees, and other state and local lodging taxes to the state and county. Section 78-407(k) doesn't add a new STR tax; it enforces existing hotel/motel and tourism levies against rental hosts, and the county can sue, including for injunctive relief, over unpaid amounts.
(e)Application for short-term rental certificate.(1)Applicants for short-term rental certificate shall submit, on an annual basis, an application for a short-term rental certificate to the business license division. The application shall be accompanied by a non-refundable application fee in the amount of $55.00... (k)Taxes. The short-term rental property owner shall be responsible for collection of all required hotel/motel taxes, tourism fees, or other state and local fees/taxes relating to the lodging of individuals. These payments shall be paid to the state and county as prescribed by state law and county Code. The county may seek to enforce payment of all applicable taxes to the extent provided by law, including injunctive relief.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 53).
Full Breakdown
Cobb County Code section 78-407, adopted effective January 1, 2023 and amended October 24, 2023, governs short-term rentals in the unincorporated area of the county only; Marietta, Smyrna, Kennesaw, Acworth, Powder Springs and Austell each run separate codes. Subsection (k), titled 'Taxes,' states that the short-term rental property owner is responsible for collecting all required hotel/motel taxes, tourism fees, or other state and local fees and taxes relating to the lodging of individuals, and for paying those amounts to the state and county as state law and the county Code prescribe.
' The ordinance defines a short-term rental property as a residential dwelling unit rented to transient occupants for lodging for up to 30 consecutive days; longer stays fall outside the definition and outside this tax duty. 00 application fee under subsection (e)(1). The certificate application also requires the owner to designate a short-term rental agent, available 24 hours a day, and to disclose parking, ownership and HOA-notification information. 00 for a second, and revocation of the certificate plus a 12-month application bar after a third.
00 fine, with each night rented without one counted as a separate violation. Citations under section 78-407 are heard in Magistrate Court, and both the code enforcement division and the Cobb County Police Department may issue them.
Violations & Fines
Failing to collect and remit required hotel/motel taxes, tourism fees, or other lodging fees under section 78-407(k) exposes an owner to county enforcement action, including a lawsuit for injunctive relief. Separately, code enforcement or Cobb County Police issue citations, heard in Magistrate Court, for certificate violations: $500.00 for a first offense in 12 months, $750.00 for a second, and certificate revocation with a 12-month reapplication bar after a third; renting without any certificate is a flat $500.00 fine per night.
Frequently Asked Questions
Does Cobb County charge a separate short-term rental tax?
What happens if a Cobb County STR owner doesn't pay required lodging taxes?
Does the $55 STR certificate fee cover hotel/motel taxes?
Does section 78-407 apply inside Marietta, Smyrna, or Kennesaw?
Sources & Official References
Other rules in Cobb County
How Cobb County compares: Cities with the Highest Short-Term Rental Taxes·Compare Cobb County to another location·View the Georgia short-term rentals overview
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