Short-term rental rules · Macon-Bibb County, Georgia
Short-term rentals in Macon-Bibb County, explained properly.
Short-term vacation rentals in Macon-Bibb County need a business tax certificate from the Department of Business Development Services and an annual short-term vacation rental permit from the Tax Commissioner, with proof of ownership, proof of insurance and a sworn code compliance form. The permit number goes in every ad, a copy is posted inside the rental, permits cannot be transferred, and fines run $500, $750 and $1,000 for repeat violations. We haven't reviewed the Unified Development Code zoning use tables yet, so confirm zoning for an address with the County before you buy. The permit and certificate fees and the County hotel/motel tax rate haven't been reviewed yet.
At a glance
What you need to know before you buy or list
| Question | Answer |
|---|---|
| Are short-term rentals allowed? | Conditional: allowed with a business tax certificate and permit, but only if the unit meets zoning; zoning districts not covered here [1] ClauseConfirming |
| Is a short-term vacation rental permit and business tax certificate required? | Yes: a business tax certificate from the Department of Business Development Services plus an annual short-term vacation rental permit application filed with the Tax Commissioner [1] Clause |
| Can a permit be transferred to a new owner? | No: a permit cannot be transferred or assigned, used by anyone other than the person it was issued to, or used at any other location [1] Clause |
| Is a rental of 30 consecutive days or less a short-term vacation rental? | Yes: the code defines a short-term vacation rental as a residential dwelling unit provided for lodging for compensation for a period not to exceed 30 consecutive days [1] Clause |
| Must the permit number appear in advertisements? | Yes: the permit number and the permit holder's name in every print, digital or internet advertisement and property listing [1] Clause |
| Is proof of insurance required? | Yes: proof of insurance indicating the premises is used as a short-term vacation rental, filed with the application [1] Clause |
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Detailed rules
The full picture, section by section
Operating rules
| What must the application include? | Owner name, address, phone and email (for an entity, up to three principals), unit address, sworn acknowledgement of the Division, code compliance verification form, proof of ownership and proof of insurance [1] Clause The application is under oath on a form from the Tax Commissioner's office. The Mayor or County Manager, or a designee, may obtain additional information as needed. |
|---|---|
| Must the permit be posted? | Yes: a legible copy of the permit inside each short-term vacation rental [1] Clause Section 7-376 also requires the rental to be properly maintained and regularly inspected by the owner and by any necessary government agencies to ensure compliance with local, state and federal law. |
| Which taxes apply to short-term vacation rental owners? | State sales tax and County taxes, including the hotel/motel tax; rates not covered here [1] Clause Section 7-378 says owners are subject to state sales tax and County taxes, including but not limited to the hotel/motel tax, and may be pursued for payment, including by injunctive relief. The County hotel/motel tax rate and filing rules haven't been reviewed yet; the state tax and fee are covered in the Georgia layer of this page. |
Penalties & enforcement
| What are the fines for violations? | $500 first violation; $750 second within 12 months; $1,000 third and later within 12 months; fines cannot be waived or reduced [1] Clause Section 7-377(c) says these fines may be combined with any other legal remedy available to the County. Citations are heard by the Court of Macon-Bibb County. |
|---|---|
| Can a permit be denied, suspended or revoked, and can it be appealed? | Yes: false statements or violations are grounds for denial, revocation, suspension or penalties; appeal to the Court within 30 calendar days [1] Clause Section 7-375 makes false information or violations of the Division grounds for denial, revocation or suspension of a permit, or penalties including denial of future applications. Under Sec. 7-377(d) an appeal is filed in writing with the Clerk of Court within 30 calendar days after the adverse action and stays the action pending the Court's decision. |
State law that also applies
| State and local sales tax on short stays | 4% state sales tax plus the local sales taxes of the county where the rental is [2] [3] Clause 1 Clause 2 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. |
|---|---|
| State hotel-motel fee | $5 per night [4] Clause 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. |
| Which stays pay the state fee? | Stays up to 30 consecutive nights; the fee stops on the 31st day [4] Clause 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. |
| Do booking platforms collect the state fee? | Yes: a booking platform collects the $5 state fee on stays booked through it [4] Clause 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. |
| State fee returns | Filed electronically every month, by the 20th, even in months with no stays [4] Clause 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. |
Changes
Recent and pending changes
We reviewed Division 14.5 of the Macon-Bibb County Code of Ordinances (Secs. 7-370 to 7-378; Ord. O-18-0091 of Oct. 16, 2018, Ord. O-21-0081 of Oct. 19, 2021 and Ord. O-22-0007 of Feb. 15, 2022), codified through Ord. O-26-0033 (July 21, 2026). We haven't reviewed the Unified Development Code zoning use tables, the permit fee schedule or the County hotel/motel tax chapter yet, so confirm those with the County.
Sources
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This page is general information compiled from public sources, not legal or tax advice. HOA rules, deed restrictions and zoning for a specific property can be stricter. Confirm with the local permitting office and a qualified professional before buying or listing a property.