Georgia Statewide Rule
Georgia Hotel-Motel Excise Tax on Short-Term Rentals
Key Facts
- State Sales Tax
- 4% on stays under 30 days
- State Hotel Fee
- $5 per night
- Local Excise Tax
- 5-8% varies by city
- Statute
- O.C.G.A. 48-13-50
Summary
Georgia law authorizes a statewide hotel-motel excise tax that applies to short-term rentals under 30 days, with collection obligations imposed on hosts and marketplace facilitators.
(a) A marketplace innkeeper shall constitute the innkeeper with respect to the transactions taxable pursuant to this article that it facilitates on behalf of another person. All taxes levied or imposed by this article on transactions facilitated by a marketplace innkeeper shall be paid by the purchaser to the marketplace innkeeper.
Full Breakdown
Under O.C.G.A. 48-13-50 through 48-13-63, Georgia counties and municipalities may levy an excise tax on lodging furnished for value, including short-term rentals of fewer than 30 consecutive days. Since 2021, marketplace facilitators like Airbnb and Vrbo must collect and remit state sales tax (4%) and the $5-per-night state hotel-motel fee (O.C.G.A. 48-13-50.3) on behalf of hosts. Local excise taxes range from 5-8% depending on jurisdiction. Hosts renting outside platforms remain personally liable for collection.
Violations & Penalties
Failure to collect or remit lodging taxes results in penalties, interest, and potential revocation of business tax certificates by state and local authorities.
Frequently Asked Questions
Do Airbnb hosts in Georgia have to collect taxes themselves?
Does the $5 hotel fee apply to all short-term rentals?
Sources
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