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

Sec. 18-384(a) requires every short-term rental owner to collect and remit lodging excise taxes as required by Article III of Chapter 54 of the Code of Ordinances and by state law. § 48-13-51(b) and updated by a 2025 local act (HB 755, effective May 13, 2025), levies the tax on the occupant of a guest room, with 'hotel' defined broadly enough to expressly include a 'short-term home rental' (Sec. 54-68(b)). The rate is eight percent of the gross rent charged for the occupancy. 75 percent to tourism-related projects (Sec.

54-68(c)). The business license department administers the tax, can audit an innkeeper's folios and financial records, and may require periodic reports on rentals subject to the tax (Sec. 54-69). Occupants remain personally liable for the tax until it is paid, though a receipt from an authorized innkeeper relieves them of further liability (Sec. 54-70). Exemptions apply to government officials traveling on official business, stays beyond the first 30 consecutive days, guests displaced by fire or casualty, and qualifying religious, charitable or educational organizations, but not to an ordinary vacationer (Sec.

54-71). Separately, Sec. 18-383(c) requires a non-refundable certificate fee with the initial short-term rental application and an annual renewal fee thereafter, both set by the county outside the ordinance text itself, due before a certificate can issue or be renewed each year.