Short-term rentals in Brunswick, explained properly.

The maximum occupancy rate is two persons per bedroom, plus two additional persons. Occupancy between 11:00 p.m. and 6:00 a.m. may not exceed it (Sec. 27-7(a)). Children under 12 are not counted, but total occupancy, including children, may not exceed 15 unless the City grants a variance allowing a proportional increase for dwelling units with six or more bedrooms (Sec. 27-3). Only one party of guests is allowed per dwelling unit (Sec. 27-5(e)). The maximum occupancy must be posted inside the rental.

The certificate holder keeps on file with the City the name, cell phone number and email address of a local point of contact: a person located in the county who is at least 21 years old. The contact must be available 24 hours a day by phone and, while the rental is occupied, able to respond in person within a reasonable time not exceeding two hours after notification of a complaint (Sec. 27-7(c) to (f)). Only one contact may be designated at a time; the owner may be the contact. Failure to respond in a timely and appropriate manner is a violation. Changes to the contact must be reported to the City in writing within three business days (Sec. 27-8(e)).

Short-term rentals must meet all applicable building, health, fire and related safety codes at all times and have working smoke and carbon monoxide detectors in every bedroom and on all habitable floors, a properly maintained and charged fire extinguisher in each unit, and a solid waste collection service that removes waste at least once a week (Sec. 27-5(a)). Trash must be in secured containers outside the residence, and curbside containers may not be put out sooner than 24 hours before pickup or left later than 24 hours after it. Applicants affirm these items on the application (Sec. 27-8(a)(12), (13)).

Each rental designates the maximum number of cars allowed on site and, where it applies, instructions for off-site parking for cars over that number. Guest spaces must be clearly identified by signage or instructions, and the owner gives guests parking instructions before arrival. Exceeding the maximum number of vehicles allowed on site is a violation of the chapter (Sec. 27-6). Parking must also meet the City's or district's parking codes (Sec. 27-5(d)).

A commercial event is an event or gathering of people, or the marketing or advertising of one, where a fee is charged for allowing it on the property. A short-term rental may not be used to host commercial events (Sec. 27-7(b), Sec. 27-3).

The certificate must be posted conspicuously inside the main entrance, on or next to the front door. A legible notice must also be posted inside, on or next to the front door, giving the local contact's name, email and 24-hour phone number (updated within seven days of any change), the name and address of the nearest hospital, the maximum overnight occupancy, the maximum number of vehicles, the City noise ordinance (Code Sec. 16-54) and a statement that violating these is a violation of the chapter, State, county and City emergency management website information, and any other relevant community restrictions (Sec. 27-7(g)).

All property-specific digital, outdoor or print advertising, including listings on short-term rental websites, must include the accommodation excise tax certificate number, or the sub-number if one applies. Advertising with an expired number, or a number not assigned to that rental, is a violation (Sec. 27-7(h)).

There may be no change in the exterior appearance of the dwelling and premises, or other visible evidence of the conduct of a short-term vacation rental. Exterior signage is allowed only as the regulations of the district permit, and a short-term rental may not be operated outdoors or in a nonhabitable structure (Sec. 27-5(b), (c), (f)).

The application goes to the City planning, development and codes department on a form the City provides. It asks for the owner's details, the address and parcel number, the number of units and bedrooms, whether a managing agent is used, the local contact, and the number of parking spaces. The applicant also affirms, among other things, that the rental does not violate covenants, deed restrictions or homeowner association rules, that the safety equipment and weekly trash service are in place, that no accommodation excise taxes, certificate fees, ad valorem taxes or fines are past due, and whether a certificate was suspended or revoked in the previous 12 months. The City strongly recommends property and renter's liability insurance covering short-term rental use. A managing agent applying for an owner must show written authority and hold a valid City occupation tax certificate (Sec. 27-8, Sec. 27-3).

Every certificate and renewal expires on December 31. Renewal applications for the next calendar year are due on or before the second Monday of December. A renewal filed later may be accepted, but the City is not obliged to process it before December 31, and a certificate that is not renewed before it expires is treated as a new initial application. The renewal fee is $100 for each rental. Renewal also requires affirming that all accommodation excise taxes have been collected and remitted. Fees are not refundable once a certificate is issued (Sec. 27-9).

The certificate holder keeps records of all booking dates, rental income, and taxes collected and remitted for three years and gives them to the City on request (Sec. 27-7(j)). The City may audit the books, papers, records and financial reports of any certificate holder to check the accuracy of accommodation excise tax returns (Sec. 27-14). The City cannot enter a dwelling unit to inspect for compliance without a court order or search warrant (Sec. 27-11(g)).

On conviction, the owner and certificate holder are fined $250 for a first offense, $500 for a second and $1,000 for a third or later offense within a consecutive 12-month period. Guests and occupants can be cited for violations of the chapter, with a fine not to exceed $1,000. Each day a rental is marketed, advertised or rented without the required certificate is a separate violation, punishable on conviction by a fine not to exceed $1,000. A fine does not prevent suspension or revocation of the certificate, and the City may seek other legal or equitable remedies, including injunctions (Sec. 27-11).

The director may deny an application on listed grounds, including an incomplete application, false statements, unpaid fees or ad valorem taxes, a revocation in the past 12 months, or a property that is not permitted or is in violation of zoning, subdivision or building codes (Sec. 27-10). The city manager may suspend or revoke a certificate after three or more violations of the chapter or the noise code in 12 months, a public nuisance not cured after written notice, false application information, an uncured violation after 14 calendar days' written notice, or three failures by the local contact to respond in 12 months. A suspension lasts up to 12 months. After a revocation no certificate is issued for that property or holder for 12 months, unless the property is sold in an arm's-length sale or a new managing agent applies (Sec. 27-12). Decisions can be appealed in writing to the Board of Commissioners through the city clerk within 14 calendar days of receipt; a hearing is scheduled within 45 days, and the Board's decision can be appealed to superior court (Sec. 27-13).

Georgia charges sales tax on accommodations. The state rate is 4%, and each county adds its own local sales taxes; the Georgia Department of Revenue publishes the combined rate for every county in a quarterly rate chart.

Georgia charges a $5.00 State Hotel-Motel Fee for each night an accommodation is rented, including short-term rentals. It is a flat amount per night, not a percentage of the rent, and is collected from the guest.

The $5 state fee does not apply once a stay becomes an extended stay: from the 31st day of uninterrupted occupancy by the same guest, the fee is no longer collected. If the guest checks out and checks back in, the count starts again.

If you list your home with an online booking platform that handles payment (a "marketplace innkeeper"), the platform must collect and remit the state hotel-motel fee for each night of those stays. For stays you book yourself, you collect and remit the fee.

Owners who collect the state hotel-motel fee must register on the Georgia Tax Center for a sales tax number and a state hotel-motel fee number, and file the fee return electronically by the 20th of the following month. A return is due every month, even when no rooms were rented and even if sales tax is filed quarterly or yearly.