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

Fulton County itself has no STR-specific permit fee because the county has no county-wide short-term rental ordinance. After the 2017 incorporation of South Fulton, the only remaining unincorporated territory is a small industrial strip along Fulton Industrial Boulevard, which has no residential STR market. For STRs in any of Fulton's 15 cities (Atlanta, Alpharetta, Chattahoochee Hills, College Park, East Point, Fairburn, Hapeville, Johns Creek, Milton, Mountain Park, Palmetto, Roswell, Sandy Springs, South Fulton, Union City), the host pays that city's hotel-motel excise tax, not the county tax. Atlanta charges 8 percent under Atlanta City Code Sec. 146-81; South Fulton, Sandy Springs, Roswell, Alpharetta and the other cities each impose 5 to 8 percent under O.C.G.A. 48-13-51. Statewide, every host must register with the Georgia Department of Revenue, collect 4 percent state sales tax (plus any 1 percent Fulton MOST or TSPLOST applicable), and remit the $5 per night State Hotel-Motel Fee under O.C.G.A. 48-13-50.3. Fulton County does not issue an STR business license; the host's city issues the occupational tax certificate. Confirm the current city rate with the city finance department before listing. Georgia HB 555 (2025 Residential Property Protection Act) did not preempt local STR taxation.