Houston County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Initial fee (before July 1)
- $150.00 per rental
- Initial fee (after July 1)
- $75.00 per rental
- Annual renewal fee
- $100.00 per rental
- Refund policy
- No refunds once issued
- Renewal deadline
- Second Monday of December
- Governing sections
- County Code §§ 19-27, 19-28
Summary
Houston County charges a $150 accommodation excise tax certificate fee for each short-term rental applied for before July 1, dropping to $75 if filed later in the year, under Section 19-27(a)(1). Renewing that certificate for the following calendar year costs $100 per rental under Section 19-28(b)(1), and none of these fees are refundable once issued.
Pay and submit to Houston County a certificate fee of $150.00 for each short-term rental. If the application is filed prior to July 1 of a particular year, the full $150.00 fee shall be paid. If the application is filed after July 1, the certificate fee shall be $75.00 ... Pay and submit to Houston County an annual renewal fee of $100.00 for each short-term rental ... Fees paid for an accommodation excise tax certificate, or any renewal thereof, are not refundable once a certificate is issued.
Full Breakdown
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.
Violations & Fines
Operating without a current certificate, or letting one lapse past December 31 without a timely renewal, forces the owner back through the full initial-application process rather than a simple renewal. Nonpayment of certificate fees or excise taxes can trigger suspension or revocation of the certificate under Section 19-31, on top of the fines set out in Section 19-30 for operating without a valid certificate.
Frequently Asked Questions
How much does a Houston County short-term rental certificate cost?
Can I get a refund if I stop operating my rental?
What happens if I miss the December renewal deadline?
Sources & Official References
Other rules in Houston County
How Houston County compares: Cities with the Highest Short-Term Rental Taxes·Compare Houston County to another location·View the Georgia short-term rentals overview
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