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.
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.
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.
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