Macon-Bibb County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Weekly-stay rate
- $1.50/rental night (§ 26-207.1(e)(2))
- Standard nightly rate
- $3.00/rental night (§ 26-207.1(e)(3))
- Filing frequency
- At least quarterly (§ 26-207.1(f))
- Base admin fee
- $65 nonrefundable (§ 26-205(a))
- Enforcement tool
- Lien on business assets (§ 26-207.1(i))
Summary
Macon-Bibb County taxes tourist courts and short-term vacation rentals on a per-night basis on top of the standard business occupation tax: $1.50 per rental night for stays of seven or more nights paid in one lump sum, and $3.00 per rental night for every other overnight booking, filed with the Tax Commissioner at least quarterly.
(e)In addition to the administrative fee imposed under Section 26-205 of this Code, and the taxes levied based on the number of employees, as provided in Section 26-207 of this Code, as either are amended from time to time, the amount of the occupational tax levied on all Tourist Courts and Short-Term Vacation Rentals shall be calculated by adding to the above amount the following charge for each Accommodation transaction, on a per-rental-night basis:...(2)For any transaction in which an Accommodation is rented to a single party and paid for in a single payment for a term equal to or greater than seven days, but to which subparagraph (1) does not apply, $1.50 per rental night; and(3)For any other transaction involving the rental of any Accommodation for overnight use, $3.00 per rental night.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Comprehensive Land Development Resolution: Supplement 4 | Code of Ordinances: Supplement 20).
Full Breakdown
Sec. 1 creates a separate occupation-tax classification, "Tourist Courts and Short-Term Vacation Rentals," under authority traced to a 1961 local constitutional amendment continued by 1988 Ga. , page 5129. "Accommodation" under subsection (b) covers any room, lodging unit, dwelling unit, site, campsite, or RV/trailer site rented overnight for a fee. Subsection (e) adds the per-night charge on top of the $65 nonrefundable administrative fee required under Sec. 26-205(a) and the base occupation tax computed at $39 per full-time-equivalent employee under Sec. 26-207. 00 per rental night under (e)(3).
Subsection (f) requires the tax paid and a return filed with the Tax Commissioner "at a reasonable frequency of no less than once per calendar quarter," while the flat administrative fee and per-employee tax remain due annually. Subsection (g) directs the Tax Commissioner to maintain return forms tracking units offered for rent, rental nights actually rented, and the tax owed under each rate tier, and subsection (h) lets the Tax Commissioner write rules for identifying which businesses qualify.
Violations & Fines
Sec. 26-207.1(i) makes any unpaid tax under this section a lien on the business's assets and property from the day it becomes due, collectible the same way as a delinquent ad valorem tax execution. Sec. 26-219 authorizes the Tax Commissioner and inspectors to issue citations for any violation of Chapter 26, including underreporting rental nights or missing the quarterly filing deadline.
Frequently Asked Questions
How much tax does a Macon-Bibb County short-term rental owe per night?
How often do short-term rental operators file this tax?
What happens if a short-term rental operator doesn't pay?
Sources & Official References
Other rules in Macon-Bibb County
How Macon-Bibb County compares: Cities with the Highest Short-Term Rental Taxes·Compare Macon-Bibb County to another location·View the Georgia short-term rentals overview
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