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

Section 7.6(15)(d)(7) of the Unified Development Ordinance requires every STR owner-applicant to pay all applicable state and county taxes tied to the rental. Where the county's hotel-motel tax or an occupation tax is owed, it must be remitted to the county clerk, and failing to pay it when due, or failing to pay any interest or penalty assessed on it, is itself a violation of the short-term rental ordinance, separate from any tax-collection remedy the county already has. The ordinance's stated purpose, set out earlier in the same section, is in part to ensure the proper collection and remittance of hotel, motel, and other accommodation taxes, and the permit-review criteria in Section 7.6(15)(g) direct the Community Development Department to weigh whether an STR will help ensure the collection and payment of hotel, motel, and bed and breakfast taxes before recommending approval.

Because the tax obligation is written into the permit conditions themselves, a tax delinquency exposes the owner to STR-specific enforcement, including permit suspension or revocation under Section 7.6(15)(h), on top of whatever the county's tax office pursues through the ordinary hotel-motel tax collection process. Owners should keep proof of remittance on file, since the county's waiting-list and screening provisions both bar new or renewed STR activity by an owner who is currently out of compliance with the county code.