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

South Fulton's STR fees are set by ordinance: Sec. 12-3005 imposes a $200 nonrefundable application fee and a $200 nonrefundable annual renewal fee, and operators must also hold an Occupational Tax Certificate (business license). On lodging taxes, Sec. 12-3011 states that short-term/vacation rental owners are subject to state sales tax and city taxes, including all hotel/motel tax requirements and reporting, as established by state law and the city code. The local hotel-motel excise tax is governed by Georgia's enabling statute, O.C.G.A. 48-13-51. Georgia's Department of Community Affairs Hotel/Motel Excise Tax Rates report (updated August 8, 2025) lists South Fulton City at a 7% rate under O.C.G.A. 48-13-51(b). Separately, Georgia imposes a statewide $5.00-per-night state hotel-motel fee under O.C.G.A. 48-13-50.2. Under House Bill 317 (effective July 1, 2021), 'marketplace innkeepers' such as Airbnb and VRBO are required to collect and remit both the local hotel-motel excise tax and the $5 state fee on bookings made through their platforms; hosts who book outside a marketplace facilitator must register and remit directly. Both the local tax and state fee stop applying once a stay reaches 31 or more consecutive days to the same guest. State sales tax and income tax on rental earnings are administered by the Georgia Department of Revenue, not the city.