Can you run an Airbnb or do rental arbitrage here? What the city requires: permits, taxes, safety rules and enforcement.

Outside Cumming city limits, Forsyth County zoning doesn't permit short-term rentals in any residential district, only in the A1 and Ag-Res agricultural districts with a conditional use permit.[1, 7] A permitted rental there also needs a $250 yearly county license, and the owner signs a notarized statement on it.[2, 4] Inside city limits, the city code has no short-term rental use, and its closest uses, lodging services and bed and breakfast inns, are not permitted in residential districts.[8, 9]
Our verdict, based on the sources at the end of this guide.
Forsyth County zoning covers Cumming addresses outside city limits, and it doesn't permit short-term rentals in any residential district.[1, 7] The county allows them only in the A1 and Ag-Res agricultural districts, after the Board of Commissioners grants a conditional use permit, and then with a $250 yearly license.[1, 2] The license needs the owner's notarized statement and a local contact, 21 or older, who can respond at the home within three hours of a county notice, at any hour.[2, 4] Inside city limits, the city code doesn't mention short-term rentals, and the closest uses it lists aren't permitted in residential districts.[8, 9] Taxes come to 15% outside city limits and 12% inside, plus Georgia's $5 a night fee.[13, 14, 15, 17]
Forsyth County zoning applies to properties outside the City of Cumming boundary, and the county's GIS Viewer shows zoning districts by address.[7] The city's Planning and Zoning page has a GIS interactive map and a city boundary map, so you can check whether an address is inside city limits.[11]
Forsyth County's use tables mark short-term rentals as not permitted in every residential district, including Res1 through Res6 and R1 through R4.[1] They are a conditional use only in the A1 and Ag-Res agricultural districts, and only after a conditional use permit is granted.[1] The county's license page says short-term rentals are only permissible in A1 or Ag-Res zonings with an approved conditional use permit.[3]
The Board of Commissioners decides each conditional use permit and weighs overnight and daytime guests, bedrooms, parking, lot size, distance to neighboring property lines and sewer or septic capacity.[1] It can attach conditions to an approval.[1] The county's planning fee schedule lists $400 for a conditional use permit submitted for board consideration.[6]
No owner or local contact may rent the home without first getting a county short-term rental license, and each structure needs its own.[2] The fee is $250 a year, licenses expire on Dec 31, and a renewal filed after the second Monday in December must start over as a new application.[2] No license is issued for apartments, and a license can't be transferred, so a new owner must apply again.[2]
The owner, or the owner's designated representative, applies every year, and the county form has a property owner statement the owner signs before a notary.[2, 4] A zoning application filed by someone other than the property owner needs a signed owner authorization.[1] The owner stays responsible for compliance, and a local contact's failure counts as the owner's.[2]
The license application lists the address, every owner, the local contact, the bedrooms, the square footage and the maximum overnight guests, daytime guests and vehicles.[2, 4] It also needs a sworn statement that bedrooms and exits meet safety codes, and a new application needs a Health Department septic evaluation or a sewer capacity letter.[2] File it with the conditional use permit approval letter and the business license application.[4, 5]
The owner must also pay the county occupation tax under the business license rules.[2] The county's short-term rental business license form charges $125 for one person on a new application filed by June 30, and it counts all owners and the local contact as employees.[5]
A bed and breakfast inn is a separate use in the county code, and it must be a private owner occupied residence with one to three guestrooms.[1]
Inside city limits, the zoning code doesn't list short-term rentals as a use, and the zoning administrator decides any use the table doesn't list, which can be found permitted, conditional or prohibited.[9] Lodging services, defined as temporary shelter open to the public for a fee, and bed and breakfast inns are not permitted in the R-1, R-1A, R-2 and R-3 residential districts.[8, 9] The code's dwelling unit definition excludes structures designed for transient residence.[8]
A city bed and breakfast inn needs its operators living on the premises, and a guesthouse can't be rented or used as a separate dwelling.[8] We found no city short-term rental permit or fee.[9, 11]
These operating rules come from Forsyth County's short-term rental ordinance, which applies to rentals in the A1 and Ag-Res districts that have a short-term rental use permit.[2]
Each owner names one local contact, 21 or older, with access and authority to manage the home, and the owner can be that person.[2] The local contact must respond at the home within three hours of a county notice, 24 hours a day, 7 days a week.[2] A new local contact costs $50 for a revised license, which must be posted in the home within ten days.[2]
Rent only to a responsible person, an occupant 21 or older, and get their written confirmation that they have read the rules, including the noise rules, and will follow them.[2] Keep that record for one year after each stay.[2] Your written agreement with the guest limits overnight guests to the number on your license application.[2]
On sewer, overnight guests can't exceed two per bedroom plus two, and on septic, two per bedroom, with 15 overnight guests at most either way.[2] Daytime guests can add up to four people, with no more than 19 in total, and overnight limits apply from 11 p.m. to 7 a.m.[2] Every bedroom needs an emergency escape window or door that opens to the outside.[2]
Vehicles are limited to one per bedroom or the capacity of the paved or hard-surface parking area, whichever is greater, and a towed boat or trailer counts as a vehicle.[2] Park only on gravel, concrete or asphalt, never in the yard, on the county right-of-way or along a road.[2]
Every ad must show the county license number, the maximum occupancy, the maximum number of vehicles and the noise rules.[2] Post a notice by the front door with the owner's and local contact's names and a 24-hour phone number, the nearest hospital, guest and vehicle limits with a parking sketch, and quiet hours.[2] A copy of the license with its number goes in the notice too.[2]
The notice must tell guests that trash stays outside only in a curbside container, set out no sooner than 24 hours before the pickup day and removed within 24 hours after pickup.[2]
Every bedroom, adjoining hallway and common area needs a working smoke detector, and each habitable floor needs a carbon monoxide detector.[2] Each floor needs a charged fire extinguisher, and a private pool must meet the current International Swimming Pool and Spa Code.[2] Keep the house number visible from the street.[2]
The owner and local contact must use best efforts to keep guests within the county noise rules, and a guest's noise violation counts as a violation of the ordinance.[2]
Georgia's October 2026 rate chart lists Forsyth County at 7%, and the state's 4% is included.[15] Anyone who rents a room or home to transients, including owners of private residences and their rental agents, counts as a retailer for sales tax.[16] The tax doesn't apply to accommodations supplied to one person for 90 continuous days or more.[16]
Forsyth County charges 8% of the rent for every occupancy of a guestroom in unincorporated Forsyth County, effective Dec 1, 2024.[14] When a marketplace innkeeper, which the state describes as typically an online booking platform, facilitates the stay, the ordinance has it remit the tax.[14, 17] A continuous stay is taxed for its first ten days only, and tax collected is due by the 20th of the next month.[14]
Inside city limits, the city charges 5% of the rent for every occupancy of a guestroom in a hotel.[13] The city's hotel definition includes lodginghouses, roominghouses and inns, and operators must register with the city clerk and display a certificate of authority.[12] A continuous stay is taxed for its first ten days only.[12]
Georgia charges a $5 per night state hotel-motel fee for each night a room is rented.[17] The marketplace innkeeper, usually an online booking platform, collects and remits it, and a host who lists through one doesn't collect it.[17] The fee stops on the 31st day of continuous occupancy.[17]
Outside city limits, the 7% sales tax plus the 8% county hotel tax comes to 15%.[14, 15] Inside city limits, the 7% sales tax plus the 5% city hotel tax comes to 12%.[13, 15] The $5 a night state fee comes on top of either total.[17]
Within 12 months, a first violation of the county ordinance brings a fine of up to $250 and a written warning, and a second brings up to $500 and a 30 to 90 day license suspension.[2] A third brings up to $1,000 and revocation, and neither the owner nor the local contact can reapply for 12 months.[2] Cases go to Magistrate Court, and action can be brought against the owner, the local contact, the responsible person or the guests.[2]
Each day a home is marketed or rented for overnight stays without the required license is a separate violation.[2] Operating without a valid license can also be prosecuted under the county's general penalty, a fine of up to $1,000, up to 60 days in jail, or both.[2, 18] Under the general penalty, each day a violation continues is a separate offense.[18]
A suspension or revocation needs notice and a chance for a hearing before the Board of Commissioners, and false information on an application can mean immediate suspension or revocation.[2] Appealing a denial costs $250, and the board's decision is final unless appealed to Forsyth County Superior Court within 30 days.[2] The Sheriff's Office and Code Compliance enforce the ordinance.[2]
The city's building official and zoning administrator enforce the zoning code and can issue stop work orders, notices of violation and citations.[10] The city can assess up to $1,000 for each day a violation stays unremedied after a notice of violation, and violating the zoning code is a misdemeanor.[10] It can also revoke business registrations and ask utility providers to withhold service.[10]
You can appeal a zoning administrator's decision to the board of zoning appeals, which is the mayor and council, within five business days.[10]
Skip Cumming for nightly rental arbitrage unless the home is on A1 or Ag-Res land and your landlord will sign off on a county use permit. County residential zones bar short-term rentals, and we found no path in the city.
Step 1 is the hard part. We find landlords who already said yes →
Tell us your market. Our team calls landlords and sends you properties already approved for Airbnb.
STR Exchange members get landlord-approved rentals, new deals every week and a team that searches their market.