In order to operate as a Short-Term Rental (any rental less than 31 days) in Greene County, the residence must be in a Short-Term Rental Overlay District, unless qualified under Section 188.8.131.52 of the Greene County Ordinances, and have a current Greene County Short-Term Rental Business License.
Application for Short Term Rental Property
To apply for a Short Term Rental License, complete the Short Term Rental License Application. A checklist is included in the packet with everything that is required. All licenses expire every year on December 31 and must be renewed annually.
Avoid the most common application mistakes.
- If using a Local Contact Person, the Local Contact Person must sign the application where requested.
- Forms requiring a notary must be notarized.
- A diagram and/or photograph indicating parking must be included. (See the checklist for details.)
- Include a copy of a secure and verifiable document such as driver's license or passport. For a full list of acceptable documents see Secure and Verifiable Documents Under O.C.G.A. § 50-36-2
- Evidence of a valid sales tax certification number issued by the Georgia Department of Revenue.
Short-Term Rental businesses are required to remit hotel/motel taxes. Hotel/motel taxes are due to Greene County by the 20th of the month following the rental.
Personal Property Taxes
All short term rentals are required to file a personal property tax return with the Greene County Board of Assessors. Everything that is moveable, inside or outside, of the Short-Term Rental Property is considered personal property
Read here for more information on Short-Term Rental Tangible Personal Property Tax information.
- How do I obtain a Georgia Sales and Use Tax ID Number?
A Georgia Sales and Use Tax number is required to complete the Short Term Rental application. You can apply for a Georgia Sales and Use Tax number through the Georgia Department of Revenue's website.
- When is a short-term rental business license not required?
If one of the following conditions is true, a short-term rental business license is not required:
- When renting for 31 days or more
- April 1 through April 15 as outlined in the Greene County Ordinance 184.108.40.206. Even though a business license is not required to rent out your property during these dates, you are still required to remit Hotel/Motel Taxes by May 20 of that same year.
- What happens if I violate this ordinance and operate without a license?
Per 220.127.116.11 of the Greene County Ordinances, a short term rental that is determined to be operating without the necessary business license required under this section shall subject the owner to a penalty of $1,000. Each day the unit is marketed or rented for overnight accommodation shall constitute a separate violation.
- How can I determine if my residence is in a short-term overlay district?
The Short-Term Rental Overlay (STRO) Districts can be viewed at the Greene County Assessors Office. See the directions below for viewing the STRO districts on the map in Greene County Assessors Office.
- Once you have navigated to the Greene County Assessors Office, search the address in question. (Images 1 and 2).
- Click on "Map" to navigate to the map view. (Image 3)
- Once in the map view, on the left side of the screen, select "Short Term Rental Districts". Verify there is a checkmark in the box to the left of the selection. The Overlay Districts will then be highlighted in yellow. Zoom out for a better view of the area. (Image 4)
- How can I rezone my property for short-term rental?
View instructions on rezoning your property for Short-Term Rental Overlay (STRO) per Greene County Ordinances.
In addition to the process for a zoning map amendment, as provided by Article XIII, Sections and 13.3 of this Chapter, an application for the establishment of a STRO district submitted by an individual(s) shall include a list of each and every owner of real property, as reflected on the County’s property tax records, or in the case of property that has been transferred since the last property tax return, the owner as reflected on a deed provided by the applicant evidencing such transfer from the owner as reflected on the County’s property tax records, in the residential community indicating their support for the STRO District (PDF). Such list shall include contact information for each owner to include phone number, email address, street address of the lot in the residential community, mailing address, and signature indicating support of the application (PDF). The list of property owners submitted pursuant to the application requirements shall reflect the support of owners of at least 60% of the legal parcels in the residential community. Notwithstanding the indication of support by other property owners, or lack thereof, the final decision with respect to the imposition of a Short Term Rental Overlay District shall be made by the Board of Commissioners in compliance with the procedures and standards set forth in Article XIII of this Chapter.
A developer of a residential community may apply for a STRO District for areas designated within the residential community provided that the developer is actively developing the residential community, and continues to own developable property in, or adjoining the residential community. Such an application shall clearly designate the area to which the STRO shall apply.
If granted, a STRO District shall be approved for a period of five years after final approval by the County and may be terminated or renewed after a public hearing following the same procedure required for the initial designation.
- Why did I receive a tangible personal property tax assessment notice?
This is an ad valorem personal property tax. Anyone who has a proprietorship, partnership, corporation, is a self-employed agent or contractor, and anyone who leases, lends or rents property are required to complete a PT50P return (PDF) during the filing period of January 1 through April 1. There is no filing extension available.
Any questions regarding Tangible Personal Property Tax should be directed to the Tax Assessor’s Office at 706-453-3355.