Dougherty County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Application fee
- $50 non-refundable, paid annually
- Tax required
- Occupational tax certificate (O.T.C.) plus hotel-motel tax
- Late penalty
- Doubled fee after April 1, 2025 without certificate
- Fee setter
- Set by the Dougherty County Commission
- Transferability
- Certificate not transferable; sale requires new $50 fee
Summary
Short-term vacation rentals in unincorporated Dougherty County must hold an occupational tax certificate and pay all hotel-motel and local taxes before renting, per County Code § 2-19-3. Owners also pay a $50 non-refundable annual application fee for the short-term vacation rental certificate itself under § 2-19-4(a). Failure to remit taxes or register triggers the penalties in the county's hotel occupancy tax article.
Short-term vacation rentals may be offered to the public after issuance of a short-term vacation rental certificate, receipt of an occupational tax certificate (O.T.C.), and payment of all applicable state and local taxes. ... Failure to remit the same or register pursuant to this chapter shall be subject to the penalties in article III—Hotel occupancy tax, chapter 16, § 2 of the Dougherty County, Georgia Code of Ordinances. ... An application for a short-term vacation rental certificate shall be submitted annually, under oath, on a form specified by the county administrator or county administrator's designee, accompanied by a fifty dollar ($50.00) non-refundable application fee as set forth by the county commission.
Full Breakdown
), and payment of all applicable state and local taxes. Any hotel-motel tax owed on the rental must be paid to the county finance director or the finance director's designee. An owner who fails to remit that tax, or fails to register under this chapter, is subject to the penalties set out in article III, Hotel Occupancy Tax, chapter 16, § 2 of the county code. 00) non-refundable application fee set by the county commission. Section 2-19-8(b) adds a separate cost for noncompliance: any short-term rental operating after April 1, 2025 without a valid certificate is subject to a doubled application fee.
Because the certificate is not transferable, a change in ownership requires a brand-new application and a new $50 fee, while other changes to the filed information can be amended without an additional fee under § 2-19-4(12). C.
Violations & Fines
Owners who rent without paying the required hotel-motel tax or securing the O.T.C. face the penalties set out in the county's hotel occupancy tax article, chapter 16, § 2. Operating after April 1, 2025 without a valid short-term rental certificate doubles the application fee, and the county administrator may revoke the certificate and bar new applications for the property for twelve months upon conviction of a related violation.
Frequently Asked Questions
Do short-term rental hosts in Dougherty County pay a hotel tax?
How much does a short-term rental certificate cost in unincorporated Dougherty County?
What happens if I don't register my short-term rental for tax purposes?
Sources & Official References
Other rules in Dougherty County
How Dougherty County compares: Cities with the Highest Short-Term Rental Taxes·Compare Dougherty County to another location·View the Georgia short-term rentals overview
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