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Taxes›Georgia›Rabun County›Clayton

Clayton
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Clayton
STRs allowed in R2/R3 + commercial zones.
Find published guidance for your Clayton address
Check published permit and tax guidance for Clayton.

What you need to do in Clayton

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

    STRs allowed in R2/R3 + commercial zones.

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

    STR ordinance (adopted 2020): permit required; register with city clerk for tax payment; safety requirements; vehicle limits by lot size; STRs allowed in R2/R3 + commercial zones

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 8% Clayton occupancy tax for you

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

  4. To do
    File monthly returns for direct bookings

    The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

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

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What to know.

STRs allowed in R2/R3 + commercial zones. The published guide for Clayton lists 8% local 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.

Local tax
8%
State tax
4%
Total for a direct booking
12%
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.

Clayton: Recorded remittance instructions

5% HMT to City of Clayton monthly

Clayton: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: theclaytontribune.com: ordinance okays short term rentals clayton

Platform tax collection guidance for Clayton

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 8% local tax

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

  • File your tax returns

    File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

  • 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
Clayton occupancy tax8%
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.

Clayton STR tax FAQ

Does Airbnb pay my Clayton occupancy taxes?

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

Do I need a license to Airbnb in Clayton?

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?

File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.