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Taxes›Georgia›Clarke County›Athens

Athens
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Athens, Georgia. Check the current requirements for your exact address.

Rental conditions are recorded in Athens
Home Occupation STR (owner-occupant/tenant) vs Commercial STR (special-use permit + plans review). non-owner-occupied banned in residential zones.
Find published guidance for your Athens address
Check published permit and tax guidance for Athens.

What you need to do in Athens

Checked against the source
  1. To do
    Meet the local rental conditions

    Home Occupation STR (owner-occupant/tenant) vs Commercial STR (special-use permit + plans review). non-owner-occupied banned in residential zones.

  2. To do
    Get the Athens short-term rental license or registration

    The record does not state the fee or term. The licensing office lists both.

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 7% Clarke County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

Home Occupation STR (owner-occupant/tenant) vs Commercial STR (special-use permit + plans review). non-owner-occupied banned in residential zones. The published guide for Athens lists 7% county occupancy tax. The state table lists a 4% Georgia state sales tax in addition. The state base rate excludes local taxes and the separate $5 per night state hotel-motel fee where applicable. A license or registration is required.

At a glance.

County tax
7%
State tax
4%
Total for a direct booking
11%
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Athens: Recorded remittance instructions

HMT + occupation tax handled by ACC Unified Gov (county-level filing explains city NONE-ON-FILE); remit via accgov.com

Source: accgov.com: short term rentals strs

Clarke County: Recorded exemptions

Exempt from the hotel-motel excise tax: guests whose home was destroyed by fire or other casualty; meeting rooms and other facilities or accommodations provided without charge; Georgia state or local government officials/employees traveling on official business; and charges for continuous use after the first 30 days of continuous occupancy (O.C.G.A. § 48-13-51(h)).

Source: dca.georgia.gov: hotel motel excise tax

Clarke County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Athens

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 7% county tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Clarke County occupancy tax7%
Source
Source linked
Georgia state sales tax4%
Source
Source linked
Georgia filing and tax guidanceSee guidance
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Athens STR tax FAQ

Does Airbnb pay my Athens occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Athens?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.