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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Excise tax rate
8 percent of occupancy rent
Tax citation
Section 3.40.020
Taxed period
First 30 continuous days of occupancy
Contact-change fee
$25.00 for revised license
Registration required
Section 3.40.060, before collecting tax

Summary

Hall County collects an 8 percent excise tax on short-term rental occupancy under section 3.40.020, on top of the business license fees required by chapter 5.100. Owners must also pay a $25.00 fee any time they update the license after changing their local contact person.

These county ordinances apply to unincorporated areas of Hall County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

The owner shall pay all required excise tax per section 3.40.020 of this Code; ... There is set and levied on each occupant of a guest room of any hotel located within unincorporated Hall County, a tax in the amount of eight percent of the rent for such occupancy.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 80).

Full Breakdown

020, the same hotel occupancy tax that applies countywide. 030 caps the aggregate tax at eight percent while applying it to occupancy on or after March 25, 1985. 100's cap of 30 consecutive nights for a short-term rental. 070. 00 for a revised business license whenever the owner changes the local contact person or that person's phone number, though the fee does not extend the license's original expiration date.

Violations & Fines

Operating a short-term rental without the required business license, which covers tax registration compliance, exposes the owner to a $500.00 penalty per day the property is marketed or rented under section 5.100.080(D)(2). Repeated chapter 5.100 violations, including failures tied to the licensing and tax scheme, draw escalating fines of $500.00, $1,000.00, and $2,000.00 across a rolling 12-month period, with the third violation revoking the license for 24 months under section 5.100.080(D)(1).

Frequently Asked Questions

Do Hall County short-term rentals pay an occupancy tax?
Yes. Section 5.100.060(A)(1) requires the owner to pay the excise tax set under section 3.40.020, which is levied at eight percent of the rent charged on each guest occupancy in unincorporated Hall County.
Is there a fee to change my short-term rental's local contact person?
Yes, $25.00. Section 5.100.050(B)(6) requires the owner to obtain a revised business license for that fee whenever the local contact person or their phone number changes, though it does not extend the license's expiration.
Does Hall County's occupancy tax apply to long-term stays?
No. Section 3.40.020 applies the eight percent tax only to charges for the first 30 continuous days of occupancy and specifically exempts charges for any continuous occupancy after that period.

Sources & Official References

Other rules in Hall County

Fence Regulations: Height LimitsSome RestrictionsShort-Term Rental PermitsSignificant RestrictionsNoise RulesSome RestrictionsRepeat Violator StrikesSignificant RestrictionsOccupancy LimitsSome RestrictionsShort-Term Rental Parking RulesSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: EV ChargingLight RestrictionsParking Rules: Commercial & Oversized VehiclesSome RestrictionsFence Regulations: Fence Permit RequirementsFew RestrictionsFence Regulations: Material RestrictionsSome Restrictions

All Hall County rules

How Hall County compares: Cities with the Highest Short-Term Rental Taxes·Compare Hall County to another location·View the Georgia short-term rentals overview

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