Have you ever been curious about the bustling world of short-term rentals (STR) in the diverse state of Georgia? Prepare to be captivated as we embark on an enlightening journey through the multifaceted landscape of vacation rentals in the Peach State!

In this comprehensive guide, we'll unravel the enigmas of short-term rentals in Georgia, exploring everything from their legal aspects to practical details that can enhance your hosting experience. We'll dive into the pivotal questions every prospective host should ponder before diving into this lucrative market.

Join us as we navigate the unique opportunities and challenges of the short-term rental world in Georgia, equipping you with the insights and knowledge needed to thrive as a host in this vibrant and growing sector.

Georgia does not have a uniform statewide definition for short-term rentals (STRs). Instead, the definition and regulation of STRs are handled at the local level, with various cities and counties across the state enacting their own specific laws and guidelines. This means that the rules governing short-term rentals, including definitions, licensing requirements, taxes, and operational standards, can differ significantly from one area to another within the state.

For instance, cities like Atlanta, Cobb County, and South Fulton have their own unique regulations and definitions for STRs, tailored to the specific needs and characteristics of their communities. Therefore, it's essential for anyone interested in operating or using short-term rentals in Georgia to be aware of and understand the specific regulations that apply in their particular area.

The length of stay for short-term rentals (STRs) in Georgia is generally defined by local jurisdictions and can vary across different cities and counties. For instance, in Atlanta, short-term rentals are typically restricted from being rented for over 30 consecutive days. This kind of restriction is common in various municipalities to distinguish between short-term vacation stays and longer-term residential tenancies.

In Georgia, short-term rental (STR) operators are required to comply with state and local tax regulations. While there are no specific statewide laws or regulations for STRs, most local governments in Georgia require STR operators to register with the Georgia Department of Revenue to pay hotel-motel (lodging) and sales taxes. The process includes:

1. Registration with Tax Authorities: STR operators in Georgia must register with the state Department of Revenue and obtain a Georgia Tax Identification Number. This registration is necessary to collect and remit lodging taxes. In some cases, registration with local tax authorities may also be required.
2. Collection of Taxes: STR hosts are responsible for collecting applicable state sales tax from their guests. For example, a new state law that went into effect on April 1 mandates “market facilitators” like Airbnb and Vrbo to collect state sales tax from end customers and submit it directly to the state.
3. Local Taxes: In addition to state sales tax, hosts are responsible for local taxes that marketplaces like Airbnb and Vrbo may not collect. This can include local hotel/motel taxes, which vary by jurisdiction. For instance, Atlanta imposes a 7% hotel/motel tax, while Savannah and Athens—Clarke County charge 6% and 7% lodging taxes, respectively.
4. Filing Tax Returns: Hosts must file regular tax returns and remit the collected taxes to the state and/or local authorities. The specific requirements for filing and payment depend on the jurisdiction.

It’s important for STR operators in Georgia to be aware of and comply with these tax requirements to avoid penalties and ensure their rental operations are legally compliant.