Clayton County levies an 8% hotel-motel excise tax on the charge for short-term lodging. Operators collect it and remit monthly by the 20th, on top of Georgia's 4% state sales tax and $5-per-night state hotel-motel fee.
Under Clayton County Code Section 90-61, an 8% excise tax is levied on the value of rooms, lodgings, or accommodations furnished for periods of under 30 days by any operator required to pay county business or occupation taxes. Section 90-62 makes the owner or operator personally liable for collecting the tax, and Section 90-63 requires a monthly return and payment by the 20th for the prior calendar month. Section 90-64 allows operators a 3% collection deduction. Because Georgia has no statewide STR preemption, this is in addition to the state's 4% sales tax and the $5-per-night state hotel-motel fee under O.C.G.A. § 48-13-51. Short-term rental units meet the county definition of taxable lodging, so hosts must register and remit.
Section 90-65 adds a 10% penalty on the full tax due plus 1% interest per month (or partial month) for any unpaid excise tax. Section 90-66 requires operators to keep sales and tax records open to county inspection during business
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Backyard composting is allowed in Clayton County; no ordinance bans home compost piles. A pile must be maintained so it does not become rubbish or a nuisance...
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Clayton County has no ordinance specifically permitting or banning artificial turf on residential lots. Its use is governed by general zoning, impervious-sur...
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Clayton County has no ordinance banning native or drought-tolerant landscaping. Its Tree Protection Ordinance actively recommends native species, though plan...
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Rainwater harvesting is allowed in Clayton County. No county ordinance bans rain barrels or cisterns, and Georgia's watering rules exempt captured stormwater...
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Under Georgia's Water Stewardship Act, landscape watering across Clayton County is allowed daily but only between 4 p.m. and 10 a.m. The Clayton County Water...
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Clayton County's Quality of Life Code requires unincorporated properties to be kept free of rubbish and uncut vegetation. Grass and weeds over ten inches are...
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