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

Walker County's Hotel-Motel Tax Ordinance of 2019 (Ord. No. O-03-19) does not carve out a separate track for short-term rentals: section 30-28 levies the tax 'on the occupant of a guest room of any hotel/motel/cabin/residence/short-term rental/lodge located within the special tax district' at 8 percent of the gross rent for the occupancy, so a host renting a residence or short-term rental in the unincorporated county collects and remits the same rate as a hotel. Section 30-27 defines the reporting mechanics that apply to that host as a 'lodging provider' or 'operator': the 'due date' for remitting the tax is the 20th day after the close of the monthly period being reported, and 'estimated tax liability' is based on the provider's average monthly remittance in the prior fiscal year, adjusted for a rate change or a substantial change in circumstances such as damage to the property.

The same section defines 'folio' as the documentation a lodging provider must keep showing the guest's name and address, the dates of occupancy, the rent charged, and the tax collected. Section 30-29's exemptions apply equally to short-term rental stays: charges for occupancy after the first 30 consecutive days are not taxed, nor are rooms furnished to displaced fire or casualty victims, free meeting space, or stays billed to a Georgia state or local government official on official business. The County Clerk and Finance Director administer collection, and section 30-30 directs the revenue toward tourism promotion and product development the same as hotel tax proceeds.