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

Some Restrictions

Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Annual application fee: $40.00, non-refundable
Taxes owed: State sales tax plus city hotel/motel tax
Business license: Separate license required from Revenue Division
First violation fine: $500.00
Repeat violation fines: $750, then $1,000 within 12 months
Enforcement venue: Recorder's Court of Muscogee County

Summary

Short-term rental owners in Columbus, Georgia owe state sales tax and city taxes, including the hotel/motel tax, on top of a $40 non-refundable annual permit application fee, under UDO §§ 4.9.4(A) and 4.9.9. Operate without the required permit and license and the city adds escalating fines of $500, $750, and $1,000 for repeat violations.

Short-term rental unit owners are subject to state sales tax, city taxes, including but not limited to the hotel/motel tax, and are liable for payment thereof as established by state law and the city code. The city may seek to enforce payment of all applicable taxes to the extent provided by law, including injunctive relief. ... A.Owners desiring to obtain a short-term rental permit shall submit, on an annual basis, an application for a short-term rental permit to the Director of Inspections and Code Enforcement... accompanied by a non-refundable application fee in the amount of $40.00 or as may be revised in the city's annual budget ordinance. ... D.Citations for code violations... shall be heard by the recorder's court of Muscogee County. Violations of this chapter, including but not limited to operating a short-term rental unit without obtaining a short term rental permit and a business license are subject to the following fines, which may not be waived or reduced...:(1)First violation: $500.00.(2)Second violation within the preceding 12 months: $750.00.(3)Third violation within the preceding 12 months: $1,000.00.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 75).

Full Breakdown

9, "Taxes," makes clear short-term rental unit owners "are subject to state sales tax, city taxes, including but not limited to the hotel/motel tax, and are liable for payment thereof as established by state law and the city code," and lets the city seek injunctive relief to enforce collection of unpaid amounts. Separate from those taxes, the permit itself carries fees. 3 also requires "obtaining a business license from the Revenue Division of the Department of Finance" before renting, a second, separate license and fee track set by the Revenue Division's own schedule rather than this Article.

Failing to pay or permit correctly carries real financial exposure. 00 for a third within 12 months, fines the ordinance says "may not be waived or reduced" and which can stack with any other legal remedy. 8(B).

Violations & Fines

Skip the permit, business license, or tax payments and Columbus enforces on two tracks. The recorder's court of Muscogee County can fine an owner $500 for a first violation, $750 for a second within 12 months, and $1,000 for a third, fines the code says "may not be waived or reduced," while unpaid taxes can draw injunctive relief under § 4.9.9. Three code violations on one property within 12 months also triggers a mandatory 12-month permit and application freeze under § 4.9.8(B).

Frequently Asked Questions

What taxes does a Columbus, Georgia short-term rental owe?

Under UDO § 4.9.9, short-term rental owners are "subject to state sales tax, city taxes, including but not limited to the hotel/motel tax," and remain liable for payment as state law and the city code require; the city can pursue injunctive relief to collect unpaid amounts.

How much is the Columbus STR permit application fee?

$40.00, non-refundable, submitted with the annual application to the Director of Inspections and Code Enforcement under § 4.9.4(A). The code notes the amount "may be revised in the city's annual budget ordinance," so confirm the current fee before applying.

Do I need a separate business license on top of the STR permit?

Yes. § 4.9.3 bars renting a short-term unit "without first obtaining a short-term rental permit... and then obtaining a business license from the Revenue Division of the Department of Finance," a second licensing step and fee outside this Article.

What are the fines for operating without paying fees or getting permitted?

§ 4.9.8(D) sets escalating fines heard in the recorder's court of Muscogee County: $500 for a first violation, $750 for a second within 12 months, and $1,000 for a third, none of which "may be waived or reduced," and which stack with other legal remedies.

Sources & Official References

[1]Columbus, Georgia Code of Ordinances (Municode)

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