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

Section 2-9-70's definition of 'hotel' covers 'any structure or any portion of a structure' held out for guestroom occupancy, whether rent is paid in money, goods, labor or otherwise, and expressly states that extended stay facilities are included among the facilities subject to the hotel/motel tax. Because the definition is not limited to traditional hotels or motels, a short-term rental operator renting rooms to guests in the unincorporated county falls within it. Under § 2-9-78, an operator engaging in that business must immediately register with the clerk of the board of commissioners on a form the clerk provides, listing the business name and the location of each place of business; a separate registration is required for each location.

Registration is required even though failing to register does not excuse the underlying obligation to collect and remit the 6 percent tax imposed by § 2-9-75. Once registered, the clerk issues a certificate of authority to collect the tax from occupants at no charge. Monthly returns and payment follow the same schedule as any hotel operator: due by the twentieth day of the month following the rental period, per § 2-9-79.