The Glynn County hotel/motel tax is 7% as of July 1, 2025, up from the prior 5% rate after Governor Brian Kemp signed HB 732 on May 1, 2025.1Glynn County, Georgia. Glynn County Hotel/Motel Tax to Increase July 1 The new rate applies to every qualifying room night with a check-in date on or after July 1, even when the reservation was prepaid or a deposit was placed earlier. It sits on top of Georgia state and local sales tax, which lodging operators collect and remit separately.
Where the 7% Rate Applies
This is the part that trips people up. The 7% rate covers accommodations in unincorporated Glynn County, including St. Simons Island and the surrounding barrier island areas. It does not apply to properties inside the City of Brunswick or on Jekyll Island, both of which set their own lodging tax rates under separate local authority.1Glynn County, Georgia. Glynn County Hotel/Motel Tax to Increase July 1 Operators with properties across multiple jurisdictions need to check each address, because the rate and the filing destination differ.
What Lodging Is Covered
The tax reaches any short-term rental accommodation in unincorporated Glynn County:
- Hotels and motels
- Vacation homes and cabins
- Campgrounds
- Bed-and-breakfasts, cottage rentals, and similar lodging
If a guest is being charged for a place to sleep and the stay is under 30 consecutive days, the tax applies.2Glynn County, GA. Alcohol and Accommodation Excise Taxes
The 30-Day Rule
Longer stays get different treatment. The operator collects the tax for the first 30 days of a continuous stay. Starting on day 31, no further occupancy tax is owed as long as the guest’s occupancy is uninterrupted, and this holds even when the guest signs successive short-term contracts rather than a single lease.3Georgia Secretary of State. Subject 560-13-2 State Hotel-Motel Fee If the guest checks out and later checks back in, the clock resets.
Bookings Through Airbnb or Vrbo
Georgia law defines “innkeeper” broadly enough to include marketplace facilitators. Under O.C.G.A. ยง 48-13-50.2, a platform that facilitates lodging bookings and is required to collect state sales tax as a marketplace facilitator also qualifies as the innkeeper for the hotel/motel tax.4Justia. Georgia Code 48-13-50.2 – Definitions That puts the collection and remittance duty on the platform, not the property owner, for bookings the platform handles. Owners who list exclusively through a platform that already collects should confirm the arrangement with the county before charging guests a second time.
Filing and Payment
Operators file a monthly return with the Glynn County Finance Department in Brunswick. The return and payment are due by the 20th of the month following the reporting period, so tax collected on July stays is due by August 20.2Glynn County, GA. Alcohol and Accommodation Excise Taxes
Each return should show total gross rental receipts for the period, the number of occupied room nights, and the tax calculated at 7%. Exemptions, including stays that crossed the 30-day threshold, need documentation showing continuous occupancy dates. The Hotel-Motel Occupancy Tax Return form is available through the Finance Department, and operators should keep copies of returns and payment receipts on file in case of audit.
Penalties and Interest
Missing the deadline triggers a tiered penalty under the Glynn County ordinance:
- First 30 days late: 5% of the tax due or $5, whichever is greater
- Each additional 30-day period: another 5% or $5, whichever is greater
- Maximum penalty: 25% of the tax due or $25, whichever is greater
Unpaid tax also accrues interest at 1% per month from the 20th of the month following the reporting period until the balance is paid in full.5Municode Library. Glynn County Code of Ordinances Chapter 2-14 – Taxation
Fraud or intentional evasion carries a flat 50% penalty on top of the tax owed, in addition to the late-payment penalties and interest. The county doesn’t need to prove intent to cheat; a pattern of unreported income or missing filings can be enough to trigger the higher penalty.5Municode Library. Glynn County Code of Ordinances Chapter 2-14 – Taxation
Short-Term Rental Certificate
Collecting and remitting the tax is only part of compliance. Glynn County requires property owners to obtain a short-term rental certificate before renting any property for fewer than 30 days. Owners or managers who rent six or more properties must also hold an Occupation Tax Certificate.6Glynn County, GA. Short-Term Rental Property Information The county uses its licensing records to identify which properties owe the hotel/motel tax, so operating without the certificate tends to surface the tax question quickly.