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

Walton County folds its Short Term Rental charge into the Occupational Tax Certificate system rather than printing a schedule inside the Land Development Ordinance itself. Section 6-1-840(D) states plainly that an applicant must apply each year and pay the license fee set by the Board of Commissioners, and that the fee may not be pro-rated, meaning an operator who starts renting mid-year still owes the full annual amount rather than a partial-year charge. Because the dollar figure is set by separate Board of Commissioners action rather than fixed in the ordinance, the amount can change from year to year without a rewrite of Section 6-1-840, and an applicant renewing after a fee increase pays the current rate, not the amount charged when the property was first licensed.

The fee funds the licensing process alongside the annual inspection the Walton County Building Inspection Department performs under Section 6-1-840(C) before a license issues, and it is paid in addition to, not instead of, any other occupation tax or permit fee the county otherwise charges a business operating in unincorporated Walton County. Operators should confirm the current fee directly with the Walton County Planning and Development Department or the Occupational Tax office before applying, since the ordinance intentionally leaves the number to Board resolution rather than codifying it.