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.
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.
Failure to collect or remit lodging taxes results in penalties, interest, and potential revocation of business tax certificates by state and local authorities.
See how Senoia's taxes & fees rules stack up against other locations.
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