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

The county's Article VIII excise tax reaches short-term rentals through Sec. 70-221's definition of "public accommodation," which covers any room, lodging, or accommodation furnished by a person licensed by or required to pay a business or occupation tax to the county for regularly furnishing rooms for value, a category broad enough to include a house or condo booked through a rental platform. Sec. 70-223 makes the host, as "operator," responsible for collecting a five percent tax on the amount of lodging charges from each occupant at the time rent is collected, and for giving the guest a receipt showing the rent and tax separately, unless an exemption under Sec.

70-224 applies. The tax is remitted to the county administrator with a monthly return due the 20th, per Sec. 70-226(a) and (f); an operator whose estimated monthly liability exceeds $2,500.00, after remitting more than that in any three consecutive months the prior fiscal year, must file an estimated return and pay at least half of the estimated liability by the 20th of that same month. As compensation for collecting and remitting on time, Sec. 70-226(h) lets the operator deduct a three percent collection fee from the amount otherwise due, but only if the payment is not delinquent when made. Records, including folios and exemption certificates, must be kept for three years under Sec. 70-230(b) and made available to the county administrator on request.