Brookhaven, GA Short-Term Rentals: Taxes & Fees (2026)

Section 24-141(a) imposes the excise tax at eight percent of the charge for furnishing rooms, lodgings or accommodations for value, and it says the lodgings include bed and breakfast houses and other short-term rentals of single-family homes, apartments and condominiums when the intended occupancy is 30 days or less. Section 24-142 makes the levy effective October 1, 2017. Under § 24-140, a short-term rental is the rental of a vacation home, apartment, guestroom or any room of overnight lodging for 30 consecutive days or less, including one advertised through a marketplace facilitator such as Airbnb.com, Booking.com, Hometogo.com or VRBO.com. Rent includes all receipts, cash, credits, and property or services of any kind, without any deduction.

Section 24-143 assigns the collection duty. Every operator renting guestrooms collects the eight percent on the amount of rent from the occupant, gives each occupant a receipt showing the rent and all taxes by category, and collects the tax at the same time as the rent. A marketplace facilitator that facilitates a rental is responsible for collecting, reporting and remitting the tax in the same manner as an operator, and the marketplace operator is then relieved of that responsibility.

Section 24-144 exempts an occupant who has occupied a guest room for more than 30 continuous days, an occupant who certifies in writing that a fire or other casualty destroyed the residence, the United States and the State of Georgia, and state or local officials traveling on official business with written substantiation or paying by government card. Occupancy provided without charge is not taxed.

Section 24-145 sets the filing routine. Tax is due monthly on or before the 20th day of the month after the monthly period. Each return goes to the city clerk, and for a short-term rental it must also give the address of each property, the gross rent for the period, and the number of days or nights rented in the prior month.

Section 24-141(c) and (d) direct not less than 50 percent of the proceeds above the five percent rate to promoting tourism through the Brookhaven Convention Visitors Bureau, with the rest going to the Peachtree Creek Greenway.