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

Sec. 22-70 defines 'hotel/motel' simply as 'any tourist accommodation,' and defines 'tourist accommodation' as any property, facility, or structure providing accommodations for value to the public for not more than 30 consecutive days, a definition broad enough to sweep in a short-term rental home or room the same way it covers a traditional hotel or motel. Sec. 22-76 requires every person engaging, or about to engage, in business as an operator of a tourist accommodation in the unincorporated area to register immediately with the finance director on the county's form, listing the name under which the business operates, its location, and other information the finance director needs to collect the tax; a separate registration is required for each place of business.

Registration must happen within 15 days of the article's effective date for existing operators, though registering late never excuses an operator from owing or collecting tax that accrued before registration. Once registered, the finance director issues a certificate of authority, at no charge, that must be prominently displayed where occupants and prospective guests will see it; the certificate is non-assignable and non-transferable and must be returned to the finance director when the operator stops doing business at that location. An operator that collects the tax also keeps a percentage as a collection-fee deduction under Sec. § 48-13-52 allows, provided the amount isn't delinquent when submitted.