Macon

County permit

You need a short-term vacation rental permit before you rent all or any part of a dwelling for 30 consecutive days or less, and the rules cover all housing types.[1] You apply to the Tax Commissioner every year, under oath, on the county's form.[1] The form lists a $100 permit fee.[2]

The rules date to an Oct 16, 2018 ordinance, and the code still names Business Development Services as the issuer.[1] The Tax Commissioner took over business licensing from that department on Jan 1, 2021, and its licensing page posts the application.[14]

Who applies

The application names the owner of record, and the owner signs it before a notary.[1, 2] The owner also files a sworn code compliance form, proof of current ownership and proof of insurance showing the home is used as a short-term vacation rental.[1] A permit can't be transferred, assigned or used by anyone other than the person it was issued to, or used at another address.[1]

If you rent from the owner

The form has the owner name a rental agent, who can be the owner or another individual.[2] The code doesn't say whether a tenant can hold the permit, so ask the Tax Commissioner how a rental run by a tenant should be permitted.[1]

Application packet

The form asks how many parking spaces the home has and where they are.[2] It also includes a certificate of good standing, which says no one listed on it is more than 90 days late on county property taxes, and an application for a certificate to collect hotel-motel tax.[2] Applicants also swear to their citizenship or lawful immigration status and attach a secure and verifiable ID.[2]

Zoning

The county's zoning code doesn't list short-term rentals as a use.[10] It says uses not listed in its table aren't permitted, unless the Executive Director approves one as similar to a listed use.[10] It defines a dwelling as a building designed for or used for residential purposes.[11]

For overnight guests, the table lists hotels or motels, which the code defines as six or more rooms or units for transients, and guest quarters, which must be owner occupied and need a conditional use permit in the HR-3 or HC district.[10, 11] Planning and Zoning says a business license needs a certificate of zoning compliance, and the county charges short-term rentals its yearly occupation tax.[4, 12]

24-hour agent

The owner names a rental agent, either the owner or another individual, who must be available 24 hours a day.[2] The agent handles problems and complaints, accepts violation notices and citations, monitors the home and makes sure the permit number is in every ad.[2] If the agent changes, the owner must tell the county within ten calendar days.[2]

House rules and occupancy

Post written rules in the unit that limit occupancy to two adults per bedroom and state the location and amount of on-site parking.[2] The rules must also say that noise over the local ordinance's limits is unlawful, and that violations can end the rental agreement with eviction and possible county fines.[2]

Posting and ads

Post a legible copy of the permit inside the rental, and the form says the agent's contact details must be visible there too.[1, 2] Every print, digital or internet ad and listing must show the permit number and the permit holder's name.[1]

Upkeep and inspections

The owner and any necessary government agencies must maintain and regularly inspect the rental so it keeps meeting local, state and federal law.[1] No one may allow guests to occupy the home while it violates any zoning, building, health or life safety code.[1]

County hotel-motel tax

Macon-Bibb charges 8% of the charge for rooms, lodgings or accommodations in any place where they are regularly or periodically furnished for value.[3] The operator, which the code says includes a lessee or sublessee, collects it from guests and registers with the Tax Commissioner for a free certificate of authority.[3] Occupancy by a permanent resident, someone who has stayed at least 30 consecutive days, isn't taxed.[3]

Returns

Returns and payment are due by the 20th of the following month.[3] One county return covers the 8% tax and the Macon Tourism Tax, and filing and paying on time earns a 3% vendor's credit on the 8% tax.[6] A late return or payment adds 5% or $5, whichever is greater, for each 30 days, up to 25% or $25, whichever is greater.[3]

Macon Tourism Tax

Since Jan 1, 2026, short-term rentals owe $3 a night, or $1.50 a night when one party pays for a stay of seven days or more in a single payment.[4, 5] A written agreement for more than 30 days owes nothing, unless it ends within the first 30 days, and then each night owes $3.[4] The tax is charged to the operator, and listing it as a separate line on the guest's invoice keeps sales tax off it.[5]

Occupation tax

The nightly charge comes on top of the county's yearly occupation tax, which is a $65 administrative fee plus $39 per employee, due by Mar 31.[4] The Tax Commissioner's guide says short-term rentals must keep filing their yearly occupation tax renewals.[5]

Sales tax

Georgia's October 2026 rate chart lists Bibb County at 8%, and the state's 4% is included.[7] Anyone who rents rooms or homes to transients, including owners of private residences and their rental agents, counts as a retailer, and cleaning fees are part of the taxable price.[8] Sales tax doesn't apply to accommodations supplied to one person for 90 continuous days or more.[8]

State hotel-motel fee

Georgia charges a $5 per night state fee for each night a room or home is rented.[9] When you list through a marketplace innkeeper, usually a booking platform, it collects and remits the fee, so you don't.[9] The fee stops on the 31st day of continuous occupancy.[9]

Permit fines

Operating without a valid permit is a code violation.[1] Fines are $500 for a first violation, $750 for a second within 12 months and $1,000 for each further violation within 12 months.[1] The fines can't be waived or reduced, and the county can add any other legal remedy.[1]

Denial and revocation

False statements in the application, or any violation of the rules, are grounds to deny, suspend or revoke a permit and to deny future applications.[1] Citations go to the Court of Macon-Bibb County, where the judge issues a written finding on each alleged violation.[1]

Appeals

To appeal a denial, suspension or revocation, file in writing with the Clerk of Court within 30 calendar days.[1] A timely appeal puts the county's action on hold until the Court rules.[1]

Business license and taxes

Doing business without a business registration certificate is unlawful, and each day counts as a separate offense.[4] A conviction brings a fine of at least $500 per day for each offense, and the court can revoke or suspend the certificate.[4] Failing to file required occupation tax returns, or willfully failing to pay, is a misdemeanor.[4]

Zoning violations

Violating the zoning code is a misdemeanor, and each day is a separate offense.[13] The zoning enforcement officer can order a use to stop, at once or within up to 30 days.[13]