Paulding County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax
- None
- State sales tax
- 4%
- Local sales tax
- About 3%
- Combined rate
- About 7%
- Business license
- Occupation tax certificate
Summary
Paulding County levies no county hotel/motel excise tax; its tax code (Chapter 30) contains none. A short-term rental stay owes Georgia's combined 7% state and local sales tax, and the operator needs a county occupation tax certificate under § 30-93.
Each person engaged in any business, trade, profession, or occupation in the county, whether with a location in the county or in the case of an out-of-state business with no location in the state exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an annual occupation tax for such business, trade, profession, or occupation. Upon payment of the tax and compliance with this article, an occupation tax certificate, also known as a business license, shall be issued. The taxpayer shall display it; in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the county. If the taxpayer has no permanent business location in the county, such business license shall be shown to the community development director, other designee of the county, or to any law enforcement officer of the county upon request.
(Res. No. 18-32, § 1(Exh. A), 7-10-2018)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 35).
Full Breakdown
Unlike many Georgia lodging jurisdictions, Paulding County imposes no local hotel/motel excise tax. Chapter 30 of the county code covers ad valorem, occupation, and energy excise taxes only, with no lodging tax. So a Paulding STR guest pays Georgia's 4% state sales tax plus roughly 3% local option sales tax, about 7% total, and no separate county lodging levy. Airbnb and Vrbo collect and remit Georgia sales tax in most cases. The host still needs a Paulding County occupation tax certificate (business license) under § 30-93. Dallas or Hiram may add their own city taxes inside city limits. Verify current rates with the Georgia Department of Revenue.
Violations & Fines
Failing to collect or remit Georgia sales tax exposes the operator to state assessments, penalties, and interest from the Georgia Department of Revenue. Operating without the county occupation tax certificate is enforced under Chapter 30.
Frequently Asked Questions
Does Paulding County charge a hotel/motel tax on Airbnbs?
What do I owe the county as an STR host?
Sources & Official References
Other rules in Paulding County
How Paulding County compares: Cities with the Highest Short-Term Rental Taxes·Compare Paulding County to another location·View the Georgia short-term rentals overview
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