Sandy Springs, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- License
- City business license required
- License = tax cert
- Occupation tax certificate doubles as license
- Base tax
- $50 flat on first $20,000 revenue
- Per-employee tax
- $13.00 per employee
- Annual cap
- $75,000 maximum occupation tax
- Due date
- March 31 each year
- Late penalty
- 10% plus 1.5%/month interest
Summary
Every Sandy Springs short-term rental must run under a valid city business license, which doubles as the occupation tax certificate under Section 54-116. Owners of multiple units must also register and keep detailed rental-activity and tax records for each unit, per Section 26-372(f).
Sec. 26-372(b): The owner, platform or manager operating a short-term rental unit shall hold a valid city business license. The business license number shall be included in any advertisement of the short-term rental unit. (f) All owners, platforms and managers of multiple short-term rental units shall register and provide detailed records of rental activity and taxes by rental unit. Sec. 54-116(b): The occupation tax certificate shall serve as a business license. Sec. 54-117(b): The gross receipts tax shall include a flat rate of $50.00 for the first $20,000.00 of gross revenue, and $13.00 per employee.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 24 | Development Code: Supplement 2 | Technical Manuals: Supplement 4).
Full Breakdown
Section 26-372(b) makes a valid city business license mandatory for every short-term rental unit, and the license number must appear in any advertisement for the rental. That business license is not a separate STR-only license: Section 54-116(b) states plainly that 'the occupation tax certificate shall serve as a business license,' so short-term rental operators register and pay through the same occupation tax system used by every other business in the city. 00 of gross revenue depending on the operator's NAICS classification. 00 in occupation tax in a calendar year, and the tax due is reduced by eight percent before that cap is applied.
Occupation tax applications and payment are due by March 31 of each year, or within 30 days of commencing business for a new operator, under Section 54-125. On top of the license and tax obligation, Section 26-372(f) imposes a rental-specific recordkeeping duty: any owner, platform, or manager running more than one short-term rental unit must register with the city and keep detailed records of rental activity and taxes broken out by individual unit.
Violations & Fines
Failing to pay the occupation tax or file the required application by March 31 draws a penalty of ten percent of the amount owed for each calendar year it goes unpaid, plus interest at 1.5 percent per month on the delinquent balance, under Section 54-125. The city can also deny, suspend, or revoke a short-term rental permit for noncompliance with Article XII, including failure to hold or renew the required business license.
Frequently Asked Questions
Do short-term rental hosts in Sandy Springs pay a separate STR tax?
How is the Sandy Springs occupation tax calculated for a short-term rental?
When is the occupation tax due each year?
Do multi-unit short-term rental owners have extra recordkeeping duties?
Sources & Official References
Other rules in Sandy Springs
How Sandy Springs compares: Cities with the Highest Short-Term Rental Taxes·Compare Sandy Springs to another location·View the Georgia short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Taxes & Fees in Nearby Cities
How other cities in Fulton County handle taxes & fees.