Smyrna STR operators must remit hotel-motel occupancy taxes. Georgia state hotel-motel tax 4% + $5/night fee applies. Occupational Tax Certificate fee required. Airbnb/VRBO collect and remit most taxes automatically.
STR operators in Smyrna must collect and remit Georgia state hotel-motel tax (4% on first 89 nights) and the $5/night state per-room fee. Local Smyrna hotel-motel excise taxes also apply per GA Code §48-13-50+. Operators using Airbnb or VRBO benefit from automatic collection and remittance by the platforms for most applicable taxes. Operators using other channels must file independently with the City of Smyrna Business License Division. An Occupational Tax Certificate is required annually.
Failure to collect/remit taxes: penalties plus interest. GA DOR enforcement for state taxes. City enforcement for local Hotel/Motel Tax.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Smyrna, GA
Smyrna regulates amplified music under the general noise ordinance. Sound permits available for events. O.C.G.A. §16-11-39 applies to unreasonable disturbances.
Smyrna, GA
Smyrna Ch. 46 noise ordinance applies to construction. Industry standard is 7 AM–7 PM weekdays. No dedicated construction-hours ordinance; general noise proh...
Smyrna, GA
Smyrna Code Ch. 46, §46-1 — noise ordinance prohibits unreasonable, disturbing sounds. Quiet hours generally 10 PM–7 AM. Complaints filed through Smyrna 311 ...
Smyrna, GA
Smyrna Ch. 46 noise ordinance covers animal noise. Excessive or prolonged barking that is plainly audible and unreasonably disturbing is a violation. Complai...
Smyrna, GA
Smyrna requires all residential vehicles to park on approved hardened surfaces. Parking on grass or unpaved areas is a code violation. Driveway construction ...
Smyrna, GA
Smyrna follows GA standards — generally one commercial vehicle ≤¾ ton permitted in residential zones. Heavier trucks, tractor-trailers, or commercial vehicle...
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