Short Term Rentals

Short Term Rental – Local Tax Information

Short term rentals or short term vacation rentals - such as homes listed on sites like Airbnb or VRBO - are considered “hotels” as defined by ACCGov Code of Ordinances Section 2-3-1…”Hotel: A hotel, motel, inn, lodge, tourist camp, tourist cabin, or any other place in which rooms, lodgings or accommodations are regularly furnished for value.”  

Operators of short term rentals in Athens-Clarke County are required to have a Business Occupation Tax Certificate and to collect and pay the 7% local hotel motel excise tax to the ACCGov Finance Department each month.

Hotel Motel Excise Tax:  The hotel motel excise tax is due and payable by the 20th day of each month for the prior monthly period.  For example, taxes for lodging during September are due by the 20th of October.  An online form and manual form for reporting and paying monthly hotel motel taxes can be found at Pay Local Excise Taxes on the Finance webpage.  

Business Occupation Tax Certificate:  Athens-Clarke County Business Occupation Tax Certificates are required for short term rentals. This tax application form can be found at Apply for or Renew Business  Tax Certificate on the Finance webpage (Note: instructions for completing the Business Occupation Tax Application begin on page 7 of the form.)

Note regarding third party lodging facilitators:  Third-party lodging facilitators, such as Airbnb and VRBO, are currently not required to collect and pay hotel motel excise taxes on behalf of short term rental operators in Georgia.  Therefore, paying the hotel motel excise tax is the responsibility of the operator.  (As of April 1, 2020, these third party operators are required by state law to collect and remit sales taxes for short term rentals to the Georgia Department of Revenue, but the law implementing that change does not impact hotel motel excise taxes.)