Alpharetta, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Occupation tax
- Required under chapter 42, article III
- Lodging excise tax
- Must be collected and remitted, chapter 42, article V
- Property taxes
- Must stay current; delinquency revokes the license
- Application fee
- Nonrefundable, amount set by city council
- License expiration
- Every December 31; renew by second Monday in December
Summary
Alpharetta short-term rental owners must pay the city's occupation tax under chapter 42, article III, and collect and remit lodging excise tax under chapter 42, article V, before renting, per Sec. 10-434(a)(1)-(2). A nonrefundable license application fee and a separate annual renewal fee, both set by the city council, are required on top of those taxes.
(1)The owner shall pay the required occupation tax and shall comply with all applicable provisions of article III of chapter 42 of this Code;(2)The owner shall collect and remit lodging excise taxes as required by article V of chapter 42 of this Code and the Official Code of the State of Georgia; ... (1)The short-term rental license application and any renewal application shall be accompanied by an application fee as established by the city council.
Full Breakdown
Section 10-434(a) of the Alpharetta Code of Ordinances layers three separate money obligations onto a licensed short-term rental. First, the owner must pay the city's occupation tax and comply with article III of chapter 42 of the Code, the same business tax structure that applies to other businesses operating in the city. Second, the owner must collect and remit lodging excise tax as required by article V of chapter 42 and by state law, the hotel-motel-style tax applied to transient lodging revenue. Third, under Sec.
10-434(a)(3) the owner must keep current on all property taxes owed for the real property housing the rental; delinquent property taxes are an automatic ground for denying or revoking the license under Sec. 10-434(a)(9)b. Separately from these taxes, Sec. 10-434(b)(1) requires a nonrefundable application fee, set by the city council, with every initial and renewal license application. Licenses run on a calendar year and expire December 31, so renewal applications, with the renewal fee, are due by the second Monday in December; filing later forces the owner to submit a brand-new application rather than a renewal, and a new application does not extend the original license's expiration date.
Because the license itself is not transferable, a change of ownership triggers a fresh application and a fresh fee before the new owner may rent the property.
Violations & Fines
Renting without paying the occupation tax, without collecting and remitting lodging excise tax, or while property taxes are delinquent violates Sec. 10-434(a) and is grounds for immediate license revocation under Sec. 10-434(a)(9). Operating without a license because the required taxes or fees were never paid is enforced under Sec. 10-437's escalating penalties: a fine and warning for a first offense within 12 months, a fine plus suspension for a second, and a fine plus revocation, with a 12-month bar on reapplying, for a third.
Frequently Asked Questions
What taxes does an Alpharetta short-term rental owner have to pay?
Is there a fee just for the license itself, separate from taxes?
What happens if I fall behind on property taxes on my rental?
Sources & Official References
Other rules in Alpharetta
How Alpharetta compares: Cities with the Highest Short-Term Rental Taxes·Compare Alpharetta to another location·View the Georgia short-term rentals overview
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