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

Every owner or managing agency operating a short-term rental in unincorporated Houston County must pay the finance director a certificate fee before a certificate issues. 00 if filed after July 1. A single certificate can cover multiple short-term rentals under common ownership or management, but each additional dwelling unit still requires its own certificate sub-number, information set, and fee payment under Section 19-27(c). 00 annual renewal fee per short-term rental, due with a renewal application filed by the second Monday of December to avoid being processed as a brand-new initial application.

Section 19-28(d) makes clear that none of these certificate fees, initial or renewal, are refundable once the certificate has been issued. Beyond the certificate fee itself, Section 19-26(h) makes short-term rentals liable for the county's accommodation excise tax under Chapter 58, and certificate holders must keep three years of booking, income, and remittance records available to the county on request under Section 19-33.