McDonough

City or county

The city says McDonough mailing addresses in ZIP codes 30252 and 30253 aren't always inside city limits, and its Community Development Department at 678-432-4622 confirms a location.[7] The city's GIS page links a map that shows whether an address is within city limits.[8] Inside the city, every business needs a city occupational tax certificate, and the city says a business inside city limits doesn't also need one from Henry County.[7]

City: no short-term rental use

We searched McDonough's code and found no short-term rental permit, and the zoning use table lists no short-term rental use.[3] Any use not specifically permitted in a district is prohibited there, unless the director decides it belongs to a listed use category.[3, 4] The lodging uses the table lists, bed and breakfast, hotel and extended stay hotel, appear only in commercial and mixed-use districts.[3]

City: no home occupation license

The zoning code says no home occupation permit or license shall be issued for a hotel, motel, intown suite, short-term rental, extended stay facility or any similar facility.[1] The city says its occupational tax certificate exists to make sure businesses operate in the right zoning districts.[7]

City: bed and breakfast

A bed and breakfast is an owner-occupied residence with no more than six guest rooms, rented for periods of no more than three consecutive weeks.[2] It needs a special use approval from the mayor and city council after a planning commission hearing, and the table lists it only in the C-1 and C-2 commercial districts.[3] The code defines a dwelling unit as living quarters for one family, not units in structures designed for transient residence.[2]

County rules

Since Oct 4, 2022, unincorporated Henry County has barred advertising or renting a home for 30 days or less without a short-term rental occupational tax certificate.[9] The Tax Commissioner says to call Planning and Zoning at 770-288-7526 for a due diligence meeting first, then apply online or by appointment, and an application expires 60 days after you submit it.[10] The fee is a $60 administration fee plus a rate class fee based on gross receipts and any inspection fees.[9]

County: owner applies, no subleases

The application asks for the property owner's name, address and driver's license, the property owner signs it, and an LLC or corporation must list the property owner.[11] The ordinance says no property shall be subleased for the purpose of a short-term rental.[9] We read that as closing the county to a tenant who leases a home to host, and we found no tenant path in the ordinance.[9]

County: application papers

Name a local emergency contact who lives within 20 miles, isn't the owner and doesn't live in the home, and list the bedrooms with the square footage of each.[9, 11] Add a licensed building inspector's signed affidavit that the home meets building and life safety codes, a guest brochure and, in a subdivision with an active HOA, the HOA's written approval.[9, 11] The Tax Commissioner also asks for proof that you notified every property owner within 300 feet, and the date of your first rental.[10]

County: zoning

The ordinance applies to short-term rentals in the county's residential zoning districts.[9] The application asks the owner to acknowledge the zoning code's home occupation standards, and the zoning code revised Sept 1, 2026 says a home occupation's primary operator must live on the premises.[11, 16] Ask Planning and Zoning how that applies to a rental the owner doesn't live in.[10]

County: neighbors and guests

Give the name, address and phone number of your managing agent or local contact to every property owner within 300 feet, and send certified mail to owners within 100 feet within 10 days of any change.[9] Tell guests in writing the contact's details, the maximum guests set by county officials, the vehicle limits and parking spots, the rules for outdoor features like decks, pools and grills, and the county's noise and parking rules.[9] Post emergency numbers for police, fire and hospital, and show guests where the fire extinguishers are.[9]

County: parking and occupancy

Allow at most one car per bedroom, or the number of cars that fit in the garage, carport and driveway, parked on a hard surface or gravel and off streets, sidewalks and easements.[9] Guests can't stay in RVs, tents or accessory structures, except a legally permitted accessory dwelling unit.[9] Each rental must be no more than 30 days.[9]

County: listings and records

Post your license number on every print, poster or web ad, and put a written ban on using the home as a party venue in every listing.[9] Keep a guest register with each guest's full name, address, phone number and license plate, and give the county a copy on request.[9] No outside signs may show the home is a short-term rental.[9]

County: brochure and use limits

Give guests a brochure with your 24-hour contact, a local contact if you're out of the county, neighborhood rules on parking, noise and trash days, and emergency numbers and severe weather alert steps.[9] The home can't be used mainly as a party venue, or as a sober or recovery living home, a place to sell alcohol or run anything else that needs a permit, or a pick-up and drop-off point for a commercial transportation service.[9]

County: inspections

With reasonable notice, the county can inspect the home for compliance with the ordinance and the International Property Maintenance Code, and it sets a reinspection date for any violation before guests occupy it.[9] The Tax Commissioner says the Fire Department explains its inspection process at the due diligence meeting.[10]

City

We found no operating rules for short-term rentals in McDonough's code, since the code doesn't provide for them in homes.[1, 3]

Sales tax

Georgia's October 2026 rate chart lists Henry County at 8%, and the state's 4% is included.[13] 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.[14] The tax doesn't apply to accommodations supplied to one person for 90 continuous days or more.[14]

Hotel tax inside the city

McDonough charges 8% of the rent for every occupancy of a guest room in a hotel in the city, and its tax code defines a hotel as any facility with guest rooms for paying guests.[6] Lodging providers register with the Finance Director and pay by the 20th of the next month.[6] A guest stops paying the tax after becoming a permanent resident, meaning 30 continuous days.[6]

Hotel tax in the county

Henry County charges 8% of the rent for every guest room occupancy in its unincorporated areas.[12] The Tax Commissioner says to report and pay online by the 20th of each month for the month before, using the nightly rate times the nights rented without fees, and to file even after a month with no rentals.[10] The county doesn't tax a permanent resident, meaning a guest with at least 10 consecutive days of occupancy.[12]

State hotel-motel fee

Georgia charges a $5 per night state hotel-motel fee for each night a room is rented.[15] The marketplace innkeeper, usually an online booking platform, collects and remits it, and a host who lists through one doesn't collect it.[15] The fee stops on the 31st day of continuous occupancy.[15]

City: zoning violations

Conducting a use that doesn't comply with the zoning code is a civil zoning violation, and the property owner is responsible for it.[5] The director first sends a notice of violation with 15 days to fix it, then a notice of fines with 15 days to pay or comply, and then the city can go to municipal court and pursue fines and liens.[5] Fines can run for each day the violation continues after notice, up to $1,000 a day for a single violation.[5]

City: complaints and appeals

The director investigates complaints about zoning violations.[5] You can appeal a notice of violation or a fine to the municipal court by sending the director a written statement by certified mail at least three days before the fine is due.[5]

City: hotel tax

A lodging provider who fails to collect the city hotel tax or file returns is guilty of a misdemeanor, with a fine of up to $100, up to three months in jail or both, and each day counts as a separate offense.[6]

County: fines and revocation

Breaking the county ordinance can bring a fine of up to $1,000, up to 60 days in jail or both, and each day counts as a new offense.[9] On the third violation at the same property, the county revokes pending licenses and rejects every application for that property for 24 consecutive months.[9] The county also recovers its enforcement costs and attorney's fees from the violator.[9]

County: listings, renewals and taxes

Advertising without a certificate is unlawful, and a documented online or offline ad counts as evidence of a violation.[9] The Tax Commissioner can deny a renewal if the applicant pleaded no contest to or was convicted of a violation on the premises.[9] Missing the monthly 8% hotel tax filing can get the certificate suspended.[10]

County: who enforces

The county's Building, Code Enforcement, Fire and Police Departments are authorized to enforce the ordinance, including inspections.[9]