Carroll County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Application fee
- $200.00, nonrefundable, per annual application (§22-75(a))
- Hotel-motel tax
- Applies under O.C.G.A. § 48-13-51 (§22-79)
- Occupation tax
- Still owed separately (§22-74(d))
- Admin fee
- $35.00 per occupation tax account (§22-9(a))
- Applies to
- Licensed short-term rentals, unincorporated county only
Summary
Carroll County charges a $200.00 nonrefundable fee with every annual short-term rental license application and separately subjects short-term rentals to Georgia's hotel-motel tax, on top of the county's regular occupation tax and regulatory fees.
The application shall be accompanied by a non- refundable application fee in the amount of $200.00. ... Short-term rentals shall be subject to the hotel-motel tax as permitted under O.C.G.A. § 48-13-51 (a)(5) and O.C.G.A. § 48-13-51(b)(7)(a).
Full Breakdown
00; the application must also name the short-term rental agent, list parking availability, and include the agent's signed acknowledgment of the article's requirements. § 48-13-51(b)(7)(a). 00 fee (§ 22-9(c)). 00 application fee is expressly nonrefundable, it is charged whether or not the license is ultimately granted. These charges apply only to short-term rentals licensed in unincorporated Carroll County; rentals inside Carrollton, Villa Rica, Temple, Bowdon, Whitesburg, Mount Zion or Roopville are taxed under those cities' own codes.
Violations & Fines
Renting without paying the required fees and taxes is treated the same as operating without a valid license: it is punishable as provided in § 1-13, with each day of a continuing violation a separate offense under § 22-78(d). Failure to pay the county's separate occupation tax on a short-term rental business carries the standard occupation-tax penalties, including a 10 percent late penalty under § 22-22(c).
Frequently Asked Questions
How much does a Carroll County short-term rental license application cost?
Do Carroll County short-term rentals pay hotel-motel tax?
Does getting a short-term rental license replace my Carroll County business tax registration?
Sources & Official References
Other rules in Carroll County
How Carroll County compares: Cities with the Highest Short-Term Rental Taxes·Compare Carroll County to another location·View the Georgia short-term rentals overview
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