Short-term rentals in White County (unincorporated), explained properly.

A license is not issued to any property in a platted subdivision as depicted on the adopted map unless the subdivision has covenants that specifically allow short-term rentals (Sec. 16-202). An applicant in a platted subdivision truthfully executes an affidavit stating that the covenants do specifically allow short-term rentals; false execution is punishable by law (Sec. 16-206(a)(7)). The official subdivision map identifies platted subdivisions of common development with four or more lots; the map held at the community and economic development office is the final authority on current subdivisions (Sec. 16-209). A platted subdivision is one with a final plat approved by the White County Planning Commission or the community and economic development department, or recorded in a plat book with the White County Clerk of Superior Court, designed for sale, lease, legacy or building development (Sec. 16-201). The definition of a family or estate subdivision (intra-family land transfer, not for sale, lease or building development) is stated separately in Sec. 16-201.

The applicant must be the owner(s) of the property to be used as a short-term rental. If the applicant is a business entity, the name of the authorized agent is provided on the host application (Sec. 16-205(a)(2)). The code defines an owner as any person with title or interest in the residential structure, building, property or portion of it, including a tenant, agent, executor, administrator, trustee or guardian of an estate who has charge, care or control of a short-term rental use (Sec. 16-201).

Host licenses are non-transferable. If a property covered by a host license is sold or otherwise transferred to a new owner, the new owner has 60 days to apply for a host license under the same rights and privileges afforded to the prior owner, such as grandfathered status and the maximum license to be issued (Sec. 16-203(c)). Application, renewal or change of ownership is made to the White County Business Tax office on the County's form (Sec. 16-205(a)(1)).

A property owner who meets the requirements of Sec. 16-206(a)(1) and (7) (the eligibility form and the subdivision affidavit) and has obtained a building permit for the related project may apply to reserve a host license if the maximum number of host licenses has not been issued. The reservation and the building permit must be renewed after 12 months, for a maximum reservation period of 24 months total. If a certificate of occupancy has not been issued after the 24-month period, the reservation is void. After a certificate of occupancy is issued, the owner has 60 days to meet all the requirements of the article and obtain a business license and host license for the property (Sec. 16-207, added by Res. No. 2024-15, July 29, 2024).

A short-term rental host license expires December 31st of each year and must be renewed annually. If a person starts a new business after January 1, the license is due and payable 30 days after the business commences (Sec. 16-203(b)). A penalty of ten percent per month of the amount of the host license applies to payments for existing businesses made after December 31 (Sec. 16-203(e)).

The annual fee for a short-term rental host license is established by resolution and set forth in the schedule of fees and charges on file in the county clerk's office (Sec. 16-203(a)). The dollar amount and schedule date are not shown on this page because the fee schedule was not read.

Each rental has a responsible party with legal authority over tenancy, building maintenance, complaints and repairs. The host provides the party's contact information to guests during the stay and to the County, and tells the County immediately if it changes. The responsible party must be available 24 hours per day, seven days per week, to respond within two hours to complaints and take remedial action. The initial response may be a telephone response to a 911 dispatcher or contact with a law enforcement officer (Secs. 16-201, 16-206(a)(2)a and (a)(15)). Failure to have a readily available local contact is a violation of the Code.

Hosts provide documentation and a signed declaration of compliance with the host provisions, including an attestation by the owner or a third-party inspector that the rental meets the applicable International Building Code, International Fire Code and NFPA 101 Life Safety Code (Sec. 16-206(a)(2)b). On receipt of an application for issuance or renewal, the community and economic development office may inspect the rental for compliance with all applicable laws, rules and regulations (Sec. 16-204). The Director may issue a warning, or suspend or revoke a license, where the building is in violation of any ordinance or regulation, including those codes (Sec. 16-208(a)).

Hosts post in a conspicuous place inside the rental: contact information for the responsible party; the street address; a floor plan indicating fire exits and escape routes; information about how a guest can contact the planning department to report concerns or complaints; the maximum occupancy load; "In Case of Emergency", Dial 911; and a notice that the rental is in a residential area and guests should be courteous to neighbors (Sec. 16-206(a)(2)c). The host license and hotel/motel tax authorization certificate must be prominently displayed at each rental property (Sec. 16-206(a)(17)).

Hosts provide proof that the short-term rental host license number is included on any short-term rental advertisement (Sec. 16-206(a)(4)). The code defines an advertisement as any method of soliciting use of a lodging accommodation or any part of it for short-term rental purposes (Sec. 16-201).

The occupancy limit is established in accordance with the maximum occupancy limit stated in the host license application. The host keeps the total number of guests to the number that can safely stay in the premises and may be subject to the state fire safety code regulations (Sec. 16-206(a)(10)). The maximum occupancy load is also posted in the rental.

All vehicles are parked only in the driveway or within the garage area of the rental. Vehicles may not be parked in the right-of-way of public roads or easements, including grassy or unimproved areas, or along roadways in a way that causes safety issues, hinders access or violates any law or subdivision rules (Sec. 16-206(a)(8)). Trash and refuse may not be left or stored within public view or in the public right-of-way except in proper containers for collection by an authorized waste hauler, and not in a way that causes safety issues, hinders access to the right-of-way or violates subdivision rules (Sec. 16-206(a)(9)).

Short-term rentals may not violate any noise or sound regulations or subdivision rules (Sec. 16-206(a)(12)). Check-in, departure and other rental-related activities should occur between 6:00 a.m. and 10:00 p.m. (Sec. 16-206(a)(13)); the code words this as "should". The posted notice tells guests that loud sounds or excessive activity may be reported to local law enforcement.

Hosts provide proof that the owner has commercial or specific short-term rental insurance for the property (Sec. 16-206(a)(11)).

Hosts provide the county business tax office with a copy of the house rules, certify that there are no unpaid financial obligations to the county, and must not be in violation of any White County ordinance, including short-term rental and land use regulations (Sec. 16-206(a)(5), (6), (14)).

Parties that do not use third-party rental platforms (Airbnb, VRBO, HomeAway and similar) that remit hotel/motel tax on the owner's behalf are responsible for remitting all applicable hotel/motel tax proceeds to White County (Sec. 16-206(a)(3)). Rental management companies either list each property separately on the monthly lodging tax form submitted to the county business tax office or provide a separate lodging tax form for each property (Sec. 16-206(a)(16)). See the County lodging tax rule for the rate.

A penalty of ten percent per month of the host license amount applies to payments for existing businesses made after December 31 (Sec. 16-203(e)). Operating a short-term rental business for more than 30 days, whether rented or not, without paying the required license fee is a violation: the business is given a warning and must pay a penalty of three times the required license fee due. If the license fee and penalty are not paid within ten calendar days of the warning, a citation is issued (Sec. 16-203(f)).

The community and economic development director may issue a warning, or suspend or revoke a host license that was issued in error, on incorrect information, or where the building or unit violates any ordinance, regulation or provision of the article (Sec. 16-208(a)). For violations not corrected within the time specified: a first violation brings a warning stating the violation and the time to correct it; a second violation of the same nature within a 12-month period brings a 30-day suspension; a third violation of the same nature within a 12-month period brings revocation, and the owner or operator may not reapply for the same property for 12 months (Sec. 16-208(b)).

Any person who does anything prohibited by the article or fails to do anything required by it is guilty of a misdemeanor, amenable to the process of the county magistrate court, and upon conviction is punished as provided in O.C.G.A. 15-10-50 (Sec. 16-208(d)). The County lodging tax article has its own misdemeanor provision (Sec. 66-83).

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.