Columbia County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County excise
- 5% of room charge
- State sales tax
- 4% + local option
- State fee
- $5 per night
- Due date
- 20th of month
- Extended stay
- 30+ days exempt
Summary
Columbia County short-term rentals owe a 5% county hotel/motel excise tax under § 78-66, plus Georgia's 4% state sales tax, local option sales tax and the $5-per-night state lodging fee. Extended occupancy of 30-plus days is exempt.
Pursuant to the provisions of O.C.G.A. § 48-13-51(a)(3), there is levied and imposed an excise tax at the rate of five percent of the charge to the public for and upon the furnishing for value to the public of any room, lodging or accommodation furnished by any person within the unincorporated areas of the county.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 54).
Full Breakdown
Every short-term stay in unincorporated Columbia County carries a 5% hotel/motel excise tax on the room charge under § 78-66, levied through O.C.G.A. § 48-13-51(a)(3) and remitted to Columbia County Finance by the 20th of the following month. On top of that, Georgia charges 4% state sales tax plus local option sales taxes, and a $5-per-night state lodging fee. Charges for extended occupancy of 30-plus days are exempt from the county excise. Airbnb and Vrbo collect and remit Georgia sales tax and often the local excise; the operator still registers and stays responsible. Neighboring Harlem levies its own 6% city tax.
Violations & Fines
Failing to collect or remit the 5% excise tax makes it delinquent after the 20th, drawing interest and penalties from Columbia County Finance; the Georgia Department of Revenue enforces unpaid state and local sales tax.
Frequently Asked Questions
What taxes does a Columbia County STR owe?
Does Airbnb collect these taxes for me?
Sources & Official References
Other rules in Columbia County
How Columbia County compares: Cities with the Highest Short-Term Rental Taxes·Compare Columbia County to another location·View the Georgia short-term rentals overview
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