Short-Term Rentals

The City of Garden City requires Short-term Rentals and Bed and Breakfast Establishments operating within the City limits to obtain a City of Garden City Permit and an Occupational Tax Certificate prior to renting an establishment. The permit and certificate must be displayed in a conspicuous place at the location. The fee for the permit is $400 for the initial permit and $250 for renewals. The fee for the certificate is based on the gross receipts times the tax rate for your business. The NAICS Code (North American Industry Classification System) determines the tax class.

  • Fee = Gross Receipts x Tax Rate (.00025 - .0005) + $150 (Administration Fee)
  • Permits expire one year after issuance.
  • Occupational Tax Certificates expire on December 31 each year regardless of when the account was opened and should be renewed annually.

New Permits & Certifications

  • Prior to applying for a permit or certificate, a Zoning Verification Form must be submitted to Garden City Planning and Zoning. The purpose of this step is to ensure that the location is zoned for your type of business and that all code requirements have been met.
  • Once you have received the signed Zoning Verification Form, complete the Garden City Application for Short-term Rentals and Bed and Breakfast Establishments. Every checklist item on page 1 must be included when applying for a certificate. Incomplete applications will not be accepted.

Renewals

The renewal period is January 1 through March 31. Certificate holders that fail to renew their Occupational Tax Certification on or before April 1 are assessed a 10% penalty and a 1.5% interest charge per month that the renewal is late.

If you have any questions or comments regarding Permits or Occupational Tax Certificates, please contact the Occupational Tax office at (912) 963-2769 or email occtax@gardencity-ga.gov.

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