Short-term rentals in Glynn County, explained properly.

The fees are set in Sec. 2-31-8(a)(i) (initial certificate, last amended by Ord. O-2023-11, June 22, 2023) and Sec. 2-31-9(b)(i) (renewal, last amended by Ord. O-2025-05, May 1, 2025). They are paid at the time of filing for each short-term rental, and fees are not refundable once a certificate is issued. A separate fee schedule hasn't been reviewed, so confirm the current amounts with the Finance Department.

A renewed certificate is valid for one calendar year, January 1 to December 31. Renewal requires the annual fee, an update of all information and affirmations from the initial application, an affirmation that all accommodation excise taxes have been collected and timely remitted, and an affirmation that the property has not had its certificate revoked in the last 12 months (except as Sec. 2-31-13(d) permits). A renewal filed after the second Monday of December may still be filed, but the County has no obligation to process it before December 31. Sec. 2-31-8 sends applications to the Finance Department while Sec. 2-31-9(b) refers renewal filings to the Licensing and Compliance Department; confirm where to file with the County.

The initial application must give the owner's contact information, the property address and parcel number, the number of short-term rental dwelling units and bedrooms in each, whether the applicant is the owner or a Managing Agency or Agent, the Local Point of Contact, and the number of parking spaces. The applicant must affirm that it will collect and remit accommodation excise taxes, that operating the rental does not violate covenants, deed restrictions, homeowner association rules or other land-use restrictions, that the unit has a working fire extinguisher and smoke and carbon monoxide detectors, that weekly trash service exists, and that no accommodation excise taxes, certificate fees, ad valorem taxes or fines are past due. The applicant must also affirm whether a certificate was suspended or revoked in the previous 12 months, and affirms understanding that the County strongly recommends property and renter's liability insurance covering short-term rental use. A Managing Agency or Agent must submit documentation that it is authorized to act for the owner.

All requirements and affirmations made to obtain a certificate must be kept up at all times. The posted notice inside the rental must be updated within seven days of any change of Local Point of Contact or phone number. Fraudulent or materially false statements in an application are grounds for denial, suspension or revocation.

The appeal must be received by the County Clerk by certified U.S. mail or hand delivery, state the grounds, and include a copy of the decision. The Clerk schedules a hearing within 45 days of receiving the appeal, the standard of proof is a preponderance of the evidence, and the appealing party may be represented by an attorney at their own expense. The Board may affirm, modify or reverse, and its decisions are subject to appeal to Superior Court under O.C.G.A. Sec. 5-4-1 et seq. An untimely appeal is disallowed and the decision becomes final on the 15th calendar day after receipt.

The maximum occupancy rate is no more than two persons per bedroom, plus two additional persons. Children under 12 are not counted in determining the maximum, but occupancy may not exceed 15 persons total, including children, unless a variance is requested and received from the County allowing a proportional increase for dwelling units with six or more bedrooms. The limit in Sec. 2-31-7(a) applies to occupancy between 11:00 p.m. and 6:00 a.m. Only one party of guests is permitted per dwelling unit. The maximum overnight occupancy must be posted inside the rental.

A commercial event is an event or gathering of people, or the marketing or advertising of one, where a fee is charged in exchange for allowing the event or gathering on the property.

Where applicable, the designation includes instructions for off-site parking for cars over the on-site maximum. Parking must also be provided in accordance with any existing or future parking ordinances of the County or the district where the rental is located. The maximum number of vehicles must be posted inside the rental.

The contact must be at least 18 years old and is responsible for ensuring that occupants and guests comply with applicable laws and for responding to questions or concerns from occupants, guests and the County. The code says no owner, contact or certificate holder is expected to act as a peace officer or place themselves in an at-risk situation. Three failures to respond within 12 months, after notice and a 14-day chance to respond, are grounds for suspension or revocation.

The certificate must be conspicuously posted on or next to the front door inside the rental. The notice must list the Local Point of Contact with a 24-hour phone and email, the name and address of the nearest hospital, the maximum number of overnight occupants and a statement that exceeding it is a violation, the maximum number of vehicles and a statement that exceeding it is a violation, the County's noise ordinance regulations and a statement that failing to comply is a violation of this ordinance, State and County emergency management website information, and any other relevant community restrictions.

Short-term rentals must meet all applicable building, health, fire and related safety codes at all times. Trash must be in secured containers outside the residence, and a curbside container may go out no sooner than 24 hours before pickup and must be removed within 24 hours after. Exterior signage is allowed only as the district's regulations permit. During a declared disaster the certificate holder must follow local, state and federal rules, including evacuation and reentry orders, and give guests the State and County emergency management websites and emergency phone numbers.

The County has the right to audit the books, papers, records and financial reports of any certificate holder under Code Section 2-14-32 to verify accommodation excise tax returns. Sec. 2-31-11(g) says no provision of the chapter gives the County the right to enter a dwelling unit to search, inspect or examine the premises for compliance with the chapter without a court order or search warrant.

Sec. 2-31-3(a) defines the tax as the excise tax imposed and collected by Glynn County under O.C.G.A. Secs. 48-13-50 through 48-13-63 and Glynn County Ordinance Secs. 2-14-20 through 2-14-36 for furnishing rooms, lodgings or accommodations in the unincorporated area of Glynn County, excluding Jekyll Island. The certificate holder or responsible party must timely remit it. Chapter 2-14 (Taxation) hasn't been reviewed yet, so confirm the County rate with the Glynn County Finance Department; the State sales tax and State hotel-motel fee are separate and are not added together here.

Guests and occupants can also be cited for violations of the chapter and the County's other ordinances, with a fine not to exceed $1,000. Fines do not prevent suspension or revocation of a certificate, and the County may also seek injunctive relief and other legal or equitable remedies. Non-payment of taxes can lead to revocation and the penalties in Secs. 2-14-20 through 2-14-36.

Before suspending or revoking for a violation or unpaid fees or taxes, the County must give written notice and 14 calendar days to cure. The notice takes effect 15 calendar days after its date unless appealed within 14 days of receipt. After a revocation no certificate issues for that property or to that owner or holder for that location for 12 months, except that a new certificate may issue if the property is sold to a new owner in an arm's length transaction or the application comes from a Managing Agency or Agent that has not been the agent or holder for that property in the preceding 12 months.

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.