Henry County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Excise tax rate
- 8% of guest-room rental (Sec. 3-3-68)
- License fee
- $60 admin fee + gross-receipts rate class
- License term
- 1 year, Jan-Dec or Jul-Jun
- Applies to
- Unincorporated Henry County only
- Renewal denial
- Allowed for on-site ordinance/law violations
- Penalty
- Up to $1,000 fine and/or 60 days jail
Summary
Henry County collects the same 8 percent hotel occupancy excise tax from short-term rentals that it collects from hotels and motels, on top of an occupational tax certificate priced at a $60 administration fee plus a gross-receipts rate-class fee. The certificate runs one year and can be denied renewal for on-site ordinance or law violations.
There is hereby levied and there shall be paid to the governing authority a tax of eight (8) percent of the rental paid for occupancy of every guest room in a hotel or motel in the county. ... (a)All occupational tax certificates approved under this article shall be valid for a period of one (1) year from January 1 to December 31 or July 1 to June 31.(b)The fee for occupational tax certificate of a short-term rental shall be determined by using gross receipts with a sixty-dollar ($60.00) administration fee and the rate class fee in addition to any inspection fees.(c)Upon receipt of an application for renewal of the occupational tax certificate, the tax commissioner or their designee may deny the renewal if there is reasonable cause to believe that the applicant has plead no contest to or been convicted of a violation of any ordinance of the county, or any state, or fee law on the premises.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 44).
Full Breakdown
Sec. 3-3-67 limits the excise tax article to the unincorporated area of the county. Sec. 3-3-68 levies "a tax of eight (8) percent of the rental paid for occupancy of every guest room in a hotel or motel in the county," and Sec. " Separately from the tax, Sec. " Sec. "
Violations & Fines
Operating or advertising a short-term rental without the occupational tax certificate, or without paying the hotel occupancy tax, is an unlawful act under Sec. 3-3-206(d). Conviction under Sec. 3-3-209 carries a fine up to $1,000, up to 60 days in jail, or both, plus recovery of the county's enforcement costs and attorney's fees, and a third violation at the same property revokes pending licenses and bars new applications there for 24 months.
Frequently Asked Questions
What percentage tax does Henry County charge on short-term rental stays?
How much does a Henry County short-term rental license cost?
Can Henry County refuse to renew a short-term rental license?
Sources & Official References
Other rules in Henry County
How Henry County compares: Cities with the Highest Short-Term Rental Taxes·Compare Henry County to another location·View the Georgia short-term rentals overview
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