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

Heavy Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified July 2026

Key Facts

County excise tax
8% of lodging charge
Remittance
Monthly, by the 20th
Collection credit
3% deduction
State fee
$5 per night + 4% sales
Late penalty
10% plus 1% monthly

Summary

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.

These county ordinances apply to unincorporated areas of Clayton County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

There is hereby assessed and levied an excise tax upon the furnishing for value to the public of any room or rooms, lodging or accommodations ... The tax shall be eight percent of the charge to the public for such rooms, lodgings or accommodations.

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 104).

Full Breakdown

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.

Violations & Fines

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.

Frequently Asked Questions

How much lodging tax applies to a Clayton County rental?
The county charges an 8% hotel-motel excise tax under Section 90-61, plus Georgia's 4% state sales tax and $5-per-night state hotel-motel fee for stays under 30 days.
When is the county tax due?
Section 90-63 requires the operator to file a return and remit the tax by the 20th of each month for the preceding calendar month.

Sources & Official References

Other rules in Clayton County

Parking Rules: Overnight ParkingSome RestrictionsShort-Term Rental PermitsHeavy RestrictionsOccupancy LimitsSome RestrictionsHost Platform LiabilitySome RestrictionsHost Presence RuleSome RestrictionsRepeat Violator StrikesSignificant RestrictionsPrimary-Residence-Only RuleHeavy RestrictionsShort-Term Rental Parking RulesSome RestrictionsNoise RulesSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Curb Color RulesSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsFence Regulations: Material RestrictionsSignificant Restrictions

All Clayton County rules

How Clayton County compares: Cities with the Highest Short-Term Rental Taxes·Compare Clayton County to another location·View the Georgia short-term rentals overview

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