Smyrna, GA Short-Term Rentals: Taxes & Fees (2026)

Section 22-350 is the tax rule for short-term rentals. It says short-term rental unit owners are subject to all applicable state and city taxes, including all excise taxes, taxes on rooms, lodgings and accommodations and hotel/motel tax requirements, and are liable for payment as established by state law and the city Code. The city can enforce payment to the extent provided by law, including injunctive relief. The section does not print a separate short-term rental rate or a filing form.

The rate sits in the lodging tax article. Section 94-52(a) imposes a tax of eight percent of the rent for every occupancy of a guestroom in a hotel in the city, and Section 94-53 requires every operator renting guestrooms to collect eight percent of the rent from the occupant. Section 94-51 defines rent as the consideration received for occupancy valued in money, including receipts, cash, credits and property or services of any kind, with no deduction. The code does not spell out how the hotel definition applies to a house, so Section 22-350 is the link that sends short-term rental owners to these requirements. Section 94-54 exempts a permanent resident, defined in Section 94-51 as an occupant of a guestroom for at least 30 consecutive days. Of the eight percent, five percent is paid to the Cobb-Marietta Coliseum and Exhibit Hall Authority under Section 94-52(b), the combined excise, sales and use and other lodging taxes are capped at 13 percent, and the tax terminates not later than December 31, 2053 under Section 94-52(c). The definition of due date in Section 94-51 runs from the 20th day after the close of the monthly period.

Licensing carries its own costs. Section 22-344 requires a short-term rental license and an occupation tax certificate from the Community Development Department. Section 22-345(a) requires a non-refundable application fee as defined in the city's fee schedule, as amended by the mayor and city council, and renewals need a non-refundable renewal fee. The application must include proof of liability insurance in the amount of at least $500,000.00. The fee amounts are not printed in the code text.