Spalding County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 8% of gross rent (Code § 6-1175)
- Covers
- Private residences rented over 2 days/year (§ 6-1174)
- Return due date
- 20th of month following collection (§ 6-1182)
- Late penalty
- 50% penalty plus 10%/yr interest (§ 6-1185)
- Exempt
- Stays of 90+ consecutive days (§ 6-1178)
Summary
Renting a private home in unincorporated Spalding County for more than two days a year makes the owner an 'operator' under Code § 6-1174, and the county's excise tax on rooms, lodgings and accommodations applies at 8 percent of gross rent under § 6-1175, the same rate charged to hotels, motels and cabins under the article adopted June 6, 2016.
Operator/innkeeper means any person operating a hotel/motel (as set out herein) in Spalding County, including, but not limited to, the owner or proprietor of such premises, the lessee, sub lessee, lender in possession, licensee, online travel companies, or any other person otherwise operating such hotel/motel, including private owners who rent or lease private residences for more than two (2) days in any one (1) year. ... There is hereby set and levied on the occupant of a guest room of any hotel/motel/cabin/residence/lodge located within the special district a tax in the amount of eight (8) percent of the gross rent for such occupancy.
Full Breakdown
The Excise Tax on Rooms, Lodgings, and Accommodations reaches short-term rentals directly: § 6-1174 defines 'operator/innkeeper' to include private owners who rent or lease private residences for more than two days in any calendar year, and § 6-1175 sets the tax at 8 percent of gross rent for any occupancy in the special district. The tax took effect July 1, 2016 under § 6-1176, enacted under O.C.G.A. § 48-13-51(b). Operators collect the tax from guests (§ 6-1179), file a return with the Department of Community Development by the 20th of the month following each collection period, including a zero return when there were no rentals, or quarterly if the state allows quarterly sales tax filing (§ 6-1182), and remitted funds flow to the county general fund by the 25th for tourism promotion (§ 6-1183).
A guest with the right to occupy the same unit for at least 90 consecutive days is a 'permanent resident' exempt from the tax entirely (§ 6-1178); other exemptions cover jail or hospital stays, disaster-displaced occupants, free meeting rooms, and government employees traveling on official business who pay with a government card (§ 6-1177). Operators who file and pay on time keep a 3 percent collection fee (§ 6-1184); those who don't lose it.
Violations & Fines
Late payment draws a 50 percent penalty plus 10 percent annual interest under § 6-1185, and forfeits the operator's 3 percent collection fee. If an operator never files a return, the county estimates the gross rentals owed and adds a further 5 percent penalty per 30 days of delinquency, capped at 25 percent. Failing to register, collect or remit is also a violation of the article, punishable by fine or imprisonment under § 6-1187(4) and Code § 1-1007.
Frequently Asked Questions
Do I owe county lodging tax if I rent my house on a short-term basis?
What happens if I pay my Spalding County lodging tax late?
Is a long-term tenant subject to the lodging tax?
Sources & Official References
Other rules in Spalding County
How Spalding County compares: Cities with the Highest Short-Term Rental Taxes·Compare Spalding County to another location·View the Georgia short-term rentals overview
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