Augusta Short-Term Rental Regulations

Sources verified 2026-07-22
TL;DR
Augusta requires Business Tax Certificate (Occupation Tax) ($110) with no primary-residence requirement. Combined tax rate is 14.5% + $6/night (8.5% county + 6% city). No annual day limit.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ RequiredBusiness Tax Certificate (Occupation Tax) ($110)
Primary Residence ✗ Not required
Annual Day Limit No limit
Tax Rate 14.5% + $6/night (8.5% county + 6% city)
Max Penalty $500 per violation
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Business Tax Certificate (Occupation Tax)

FeeAmount
Initial cost$110
Renewal$110 / 1 year

This permit type does not require primary residence.

Application Process

STRs are not a defined business category, so an operator registers under "General Business – No Special Requirements": complete a Business Tax Return online with License & Inspection (535 Telfair St., Suite 300), provide the last 4 digits of SSN for all owners/agents, number of W-2 employees, and SAVE & E-Verify affidavits (notarized at the office if needed). Pay the $110 non-prorated administrative fee plus the occupation tax bracket amount based on gross receipts and tax class (Sec. 2-1-3, 2-1-4). If operating from a commercial location, a fire inspection (~$75) is required; homeowners operating a business from their residence must separately obtain a Special Use Permit from Planning & Zoning ($150). The Business Tax Certificate and Occupation Tax are due annually by January 1 and the certificate expires December 31. This general Occupation Tax / Business Tax Certificate requirement applies countywide except within the separately-governed cities of Hephzibah and Blythe.

Tax Obligations

TaxRateAuthority
Richmond County (Augusta) Combined Sales & Use Tax 8.5% County
Augusta-Richmond County Hotel-Motel Excise Tax 6% City of Augusta
Augusta Transportation and Tourism Fee $1 per night City of Augusta
Georgia State Hotel-Motel Fee $5 per night State of Georgia

Combined rate: 14.5% + $6/night of gross rental income.

Collection: The 6% local hotel-motel excise tax and $1/night Transportation and Tourism Fee are remitted directly by the operator/dealer to the Augusta-Richmond County Commission by mail (P.O. Box 9270); Augusta's code has no marketplace-facilitator collection provision for these local taxes. The $5/night Georgia State Hotel-Motel Fee is collected by the marketplace innkeeper (e.g., booking platform) for listings booked through an online marketplace, or by the host directly otherwise, and remitted to the Georgia Department of Revenue.

Filing: Monthly, due within 20 days after the end of each month

Rental Limits

Augusta does not impose an annual cap on the number of nights you can rent.

Zoning & Restrictions

Insurance & Safety

Insurance

Augusta does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Penalties for Non-Compliance

Business Tax Certificate / Occupation Tax: 10% penalty on unpaid tax or fee after 30 days past due, plus interest at 1.5% per month until paid in full (Sec. 2-1-14); the certificate is subject to suspension or revocation for violations, and a court may impose a civil fine up to $500 for failure to pay the Occupation Tax or regulatory fee (Sec. 2-1-19). Hotel-Motel Excise Tax: a separate 10% penalty plus interest applies for late remittance (Sec. 2-2-36).

Market Snapshot

Demand context for Augusta from official government and tourism statistics — the latest published annual figures, not a projection of rental income.

MetricValueSource
Population (2025 est.) 201,999 (no change since 2020) U.S. Census Bureau

Figures are the latest annual statistics published by the linked official sources (retrieved 2026-07-13). Visitor counts cover the geography stated by each source, which can be wider than the city itself. Regulations above — not market conditions — determine whether and how you may operate.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Augusta:

  1. Apply for Business Tax Certificate (Occupation Tax). Submit application + $110 fee.
  2. Register for tax accounts. Set up lodging tax accounts with Augusta-Richmond County Commission; Georgia Department of Revenue.
  3. Collect and remit taxes. 14.5% + $6/night on all bookings.
  4. Renew annually. $110 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Augusta?
Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Augusta requires a Business Tax Certificate (Occupation Tax).
How much does a short-term rental permit cost in Augusta?
A Business Tax Certificate (Occupation Tax) in Augusta costs $110 per year.
Does Augusta require a short-term rental to be your primary residence?
No. Augusta allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.
How many days a year can you short-term rent in Augusta?
Augusta does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.
What taxes do you pay on a short-term rental in Augusta?
Short-term rental stays in Augusta are subject to a combined 14.5% + $6/night in lodging taxes. This combines 8.5% Richmond County (Augusta) Combined Sales & Use Tax + 6% Augusta-Richmond County Hotel-Motel Excise Tax + $1 per night Augusta Transportation and Tourism Fee + $5 per night Georgia State Hotel-Motel Fee. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.
What are the penalties for short-term rental violations in Augusta?
Penalties run up to $500.

Official Sources

  1. General Business – No Special Requirements: License Requirements | Business Requirements | Planning & Development | Augusta, GA
  2. Chapter 1 - Business Tax Certificate, Article 1 - In General | Code of Ordinances | Augusta-Richmond County, GA | Municode Library
  3. Chapter 2 - Taxation, Article 4 - Excise Tax for Hotels, Motels, Etc. | Code of Ordinances | Augusta-Richmond County, GA | Municode Library
  4. Comprehensive Zoning Ordinance of Augusta, Georgia (November 2019)
  5. State Hotel-Motel - FAQ | Department of Revenue | Georgia.gov
  6. Georgia Sales and Use Tax Rate Chart, Effective October 1, 2025 | Georgia Department of Revenue
  7. GEORGIA SALES AND USE TAX RATE CHART - Effective July 1, 2026 - Georgia Department of Revenue