This page is only designed to give you an overview of the local requirements, but it is your duty to know and comply with the local laws. misterb&b is not a legal adviser : you should have a look at the relevant laws and contact a local adviser for further understanding.
Land Development Code.
Atlanta City does not have a specific regulation for short-term rentals. However, the Land Development Code applies on rentals. The Hosts should make sure the use of their units as tourist accommodation is compliant with the zoning requirements (Part 16 - Part III of the Code of Ordinances).
The Land Development Code is also setting standards and requirements that must be met, regarding the health, safety or maintenance of the accommodation. Visit this page for more information and help contacts.
Under Article XI - Chapter 30 Part I of the Atlanta City Code of Ordinances, operating hotels, lodginghouses and roominghouses are required to obtain a permit. This permit, if necessary, should be obtained prior to the business licence. For official contacts that can help with determining if a hotel licence is necessary, click here.
Every business in Atlanta must obtain a business licence. Click here to get instructions, check a before-to-begin list and download the documentation.
Once registered, it is required to pay the Business Tax.
A Hotel / Motel Occupancy Tax is levied on “hotels”, meaning here “any structure or any portion of a structure, including any lodginghouse, roominghouse, dormitory”. It is paid by the Guests staying less than 30 days (see Article III of Chapter 146 Part I of the Atlanta City Code of Ordinances), and collected by the Hosts who must remit it to the local authorities.
For more information and contact about taxes, see this page on the official website of the City of Atlanta.