Short-term rentals in Union County, explained properly.

Sec. 60-5 and Sec. 60-7(c). Sec. 60-2 defines the property owner as the person or entity holding legal title as registered with Union County. For a business entity the owner is the majority shareholder or partner, who is responsible for any violations, and all shareholders, partners and members must be disclosed. For a business with over 50 employees, the license goes to the individual or partners primarily responsible for personally supervising and conducting the operation, and the applicant must name the officers and anyone with a financial interest.

Sec. 60-8(2): each application includes the owner's acknowledgement of the two-license maximum. Because a member of a business entity owning an STR property is treated as an owner, holdings through several entities count toward the same two licenses.

Sec. 60-5(7): an owner holding an STR license may not transfer it to a different property owned by the same owner, and any time a new owner of a property or a new property seeks consideration for a license a new application must be made. Under Sec. 60-5(3), the purchaser of a property covered by an existing license has first right of refusal to obtain a license for that property if the purchaser meets all requirements of the ordinance, and has 15 days after closing to apply.

Sec. 60-5 (final paragraph) and the Sec. 60-2 definition of short-term rental: tourist accommodations, meaning single properties owned by one person with more than one separately rented short-term rental unit, are licensed and regulated by the state department of public health and are not treated as short-term rentals for local licensing. The county's resources page describes the same split for a single piece of property with more than one STR owned by the same owner, and gives 706-781-3824 for the tourist accommodation permit. The state rules (Chapter 511-6-2) were not fetched.

The county's resources page lists the application requirements: an electronic copy of a driver's license or photo ID, a notarized affidavit, and a copy of the property septic permit (or a septic evaluation from county environmental health). A recent buyer emails the STR officer page 1 of the closing settlement statement; others call the STR office at 706-439-6000. The office replies with the Required Registration Letter containing instructions and a unique code needed to apply. Sec. 60-7(b) says applications for initial issuance or renewal are completed on the county online STR tax collection system, and licenses are approved at scheduled county commission meetings. Under Sec. 60-8(8), no license is issued or renewed until delinquent taxes, assessments or other money owed to the county by the applicant or other interested parties, or owed on the property, are paid in full.

Sec. 60-5(2), (5) and (6) and Sec. 60-8(5). The annual fee is non-refundable and set by the STR fee schedule (not fetched). Operating an STR business for more than 60 days without renewal of the license can result in termination and non-renewal.

Sec. 60-6 and Sec. 60-7(d): on receipt of a completed application the code enforcement officer may schedule an inspection for compliance with all applicable laws, rules, permits, regulations and operational requirements. There is no charge for the initial inspection or a follow-up inspection to confirm that identified issues were fixed; if a second or later follow-up is needed, a $75.00 fee is paid when each follow-up inspection is scheduled.

Sec. 60-8(10). For an STR on on-site septic, occupancy is based on the number of bedrooms permitted by the on-site permit approved by county environmental health; if no septic permit is on file, an existing on-site sewage management performance evaluation from county environmental health must be submitted. Occupancy must also meet all life-safety codes. Sec. 60-8(11) requires a copy of the septic permit or evaluation with the application. The permitted occupancy must appear in every advertisement and be posted inside the rental.

Sec. 60-8(3). The agent is an individual with legal authority to make and act on decisions of tenancy, building maintenance, complaints and repairs (Sec. 60-2) and is the primary contact in cases of violations of the chapter. The agent's contact information must be posted inside the rental (Sec. 60-8(17)).

Sec. 60-8(4) and the Sec. 60-2 definitions of good neighbor notification (a document provided annually to surrounding properties) and surrounding properties (within 100 feet of the STR property boundaries). A waiver may be issued for safety or health reasons after review by the STR board.

Sec. 60-8(12). The interior posting rule (Sec. 60-8(17)) also calls for a floor plan showing fire exits, fire extinguishers and escape routes, and "In Case of Emergency, Dial 911".

Sec. 60-8(13), which adds that special consideration should be given to emergency vehicle access. Maximum parking and parking instructions must be posted inside the rental (Sec. 60-8(17)); the county's resources page offers a template parking designation.

Sec. 60-8(14), which refers to Sec. 50-51 of the County Code (the amplified sound article). Sec. 50-51 was not fetched, so its limits are not stated here. A copy of Sec. 50-51 must be posted inside the rental.

Sec. 60-8(15) and (16). Instructions for garbage storage and removal must be posted inside the rental.

Sec. 60-8(9) covers digital, online and print advertisements. Sec. 60-8(17) lists the items posted in a conspicuous place inside the rental: contact information for the local registered agent; the 911 street address; a floor plan with fire exits, extinguishers and escape routes; maximum daytime occupancy and sleeping capacity; maximum parking and parking instructions; "In Case of Emergency, Dial 911"; instructions for garbage storage and removal; and a copy of the Sec. 50-51 amplified sound article.

Sec. 60-8(6). The attestation is part of the signed declaration of compliance that goes with the application (Sec. 60-8).

Sec. 60-8(7). Licensees that do not use a third-party rental platform to remit STR taxes (Airbnb, VRBO, HomeAway and similar) must remit all applicable STR tax through the county online STR tax collection system under the STR fee schedule (not fetched). Late returns or payments carry late fees. Sec. 74-166(b) requires a return stating zero rentals when there were none in a period.

Sec. 60-13(a). The board decides case by case on occupancy, parking, waste removal, neighbor disturbance, insurance, fire and life safety, amplified sound, septic capacity and security. Applications must also be made ten days before an STR board meeting. The applicant must show proof of mitigating measures no later than seven days before the variance term, notify the sheriff's office of the dates and terms, and send the approved variance to any neighboring property within 100 feet. A variance can be revoked at once if it is not followed. The section's wording refers to a variance for a commercial establishment.

Sec. 60-9(c) to (e) and Sec. 60-10(a) and (d)(9). Each day of a continuing violation may constitute a subsequent violation. A property owner with eight violations within 24 months, or a revoked license, may face permanent revocation of all STR licenses for any property in the county, plus fines up to $1,000 and/or six months probation. The code enforcement officer may issue a warning or a citation case by case (Sec. 60-9(b)). Board civil fines are in addition to any suspension or revocation and to fines imposed by the Magistrate Court of Union County.

Sec. 60-9(f). Operating or advertising without a valid license is also unlawful under Sec. 60-5.

Sec. 60-10(c) to (d), Sec. 60-11 and Sec. 60-12. Grounds include false information in the application, knowingly allowing a violation of county or criminal law on the parcel, violating the article, unpaid fees, taxes or fines, and conduct contrary to public interest, health or welfare. The board's decision is conclusive unless modified in writing by the governing authority on or before the tenth day after the decision. After a revocation no application for the same location by a different and unrelated owner following a sale is received for 30 days, and no application from the licensee is received for either two or five years, as the section is worded. No one may apply during a suspension or revocation (Sec. 60-10(d)(8)).

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.