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

Sec. 34-147 places the tax obligation on the guest: every person occupying a guestroom in a hotel or short-term rental in the county is liable for the tax, and that liability continues until the tax has actually been paid to the county. A receipt from an operator who maintains a place of business in the county, or one authorized by the licensing and revenue manager to collect the tax, given to the occupant under Sec. 34-148, is what relieves the occupant of further liability. Operators register once per location under Sec.

34-151 and then must file a monthly return and remit the tax collected to the finance department by the 20th day of the month following each monthly period, per Sec. 34-152(a)-(b). If payment is late, Sec. 34-152(c) imposes a specific 15 percent penalty on the delinquent amount plus interest of 1 percent per month or fraction of a month until paid. As an offset, Sec. 34-152(e) lets operators deduct a collection fee from what they remit, at the same rate allowed for deductions under the Georgia Retailers' and Consumers' Sale and Use Tax Act, so long as the payment isn't delinquent when made. Funds collected are restricted under Sec. 34-145(a) to uses benefiting county citizens, tracked in a separate accounting by the finance department.