Short-Term Rentals: DeKalb County

Key Information

The ordinance regulating short-term rentals has been proposed by the DeKalb County Board of Commissioners. The proposal affects Chapter 24 (Taxation) and Chapter 27 (Zoning Ordinance) of the Code of DeKalb County of Ordinances.

Read the draft here or read below for key information regarding the ordinance.

Staff has recommended a 2-cycle deferral (4-month deferral) for this item to gather feedback from citizens and other jurisdictions. There will be significant changes to the ordinance during this time based on this feedback.

A short-term rental (STR) is defined as the rental of any room, lodging or overnight accommodations for a period not exceeding thirty (30) consecutive days. This term shall encompass the rental of a vacation home, residential dwelling, guestroom, or overnight lodging that an owner advertises through a marketplace facilitator such as but not limited to: AirBNB.com, Booking.com, Hometogo.com and/or VRBO.com.

There shall be imposed, assessed, levied and paid an excise tax of (8%) eight percent of the rent for occupancy of a short-term rental in the unincorporated area of the county, as authorized by O.C.G.A. § 48-13-51(b).

Proposal Highlights

Every person engaging or about to engage in business as an operator of a short-term rental in the county shall obtain a business license and annually register with the DeKalb County Business License Division.

Application fee shall be established by the Board of Commissioners.