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

The STR ordinance adopted by the Mayor and Commission on February 6, 2024 (Title 9, Chapter 9-15) requires every approved Home Occupation STR or Commercial STR operator in Athens-Clarke County to register with the ACC Finance Department for a Business Occupation Tax Certificate before operating. The base business-license fee for an individual or partnership has been published at $50 with annual renewal at $50; gross-receipts-based fees may apply to larger operators - confirm the current schedule with the Finance Department. Operators must also collect and remit the 7% Athens-Clarke County local hotel-motel excise tax (Code Title 6, Chapter 6-2) on the gross rental charge for every stay of less than 31 consecutive days. Excise-tax returns and payments are due monthly, on the 20th day of the month following the reporting period. Georgia state sales tax (4%) plus the local 4% Special Purpose Local Option Sales Tax also apply to most short-term lodging unless the platform is a registered marketplace facilitator collecting on the host's behalf. Failure to register or to remit the excise tax can result in revocation of the STR permit, daily code-enforcement fines, and collection actions by the Finance Department. Confirm current fee amounts with the ACC Finance Department at 706-613-3025 and STR-permit fees with the Planning Department at 706-613-3515.