Fulton County is almost fully incorporated, so STR taxes depend on the host city. The county hotel-motel excise tax is 7 percent under O.C.G.A. 48-13-51 in unincorporated Fulton (essentially the Fulton Industrial Boulevard strip). Atlanta levies its own 8 percent. All hosts also collect 4 percent state sales tax and the $5-per-night Georgia State Hotel-Motel Fee.
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.
Failure to remit hotel-motel tax is enforced by the host city (not Fulton County) through the city revenue office, with penalty and interest under O.C.G.A. 48-13-58.1. State sales tax and the $5 fee are enforced by the Georgia Department of Revenue with penalties up to 25 percent of tax due plus interest.
Fulton County, GA
Fulton County Code Sec. 46-144 prohibits loud and disturbing noise at all hours, with stricter enforcement at night. The county uses a plainly audible standa...
Fulton County, GA
Fulton County Zoning Resolution Sec. 4.11 caps residential fences and walls at eight feet from grade, with a three-foot minimum setback from any public right...
Fulton County, GA
Fulton County Code Sec. 34-205 prohibits dogs running at large and requires a leash no more than six feet long under control of a competent person. Unattende...
Fulton County, GA
Consumer fireworks (1.4G) legal statewide per O.C.G.A. Β§25-10-2. General hours 10 AM-midnight; extended to 11:59 PM (and 1 AM on Jan 1) on July 3-4, Dec 31, ...
Fulton County, GA
Fulton County participates in NFIP. New/substantially improved structures in Zone AE/A must elevate lowest floor to Base Flood Elevation plus 1-2 feet freebo...
Fulton County, GA
Pools require a barrier at least 48 inches above grade with no gap allowing a 4-inch sphere to pass. Gates must be self-closing and self-latching. Standards ...
See how Fulton County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.