As a continuation of efforts to regulate short term rentals in accordance with 2021 changes to Georgia law that expanded the definition of “Innkeeper” to include dealers and marketplace facilitators such as Airbnb and VRBO and allow homes to be listed with various marketplace facilitators for use as short-term rentals, text amendments are recommended by staff to add sections to Chapter 14, Businesses, and modify Chapter 105, Buildings and Building Regulations, to accommodate an occupational tax certificate for short-term rental as an accessory business use of a residential dwelling.
These topics were presented during Council work session March 28 and accompanying codes and fee schedules are being amended consecutively. With the adoption of the proposed ordinance staff will also modify the electronic permit application form with criteria and fees and begin accepting applications for the permit and occupational tax certificate on July 1, 2022.
The Code of Georgia requires the City Council to set its millage rate annually for real and personal property within the city’s corporate limits. The 2021 millage rate is 4.430 mills, and the 2022 roll-back rate is 3.454 mills. To maintain the millage rate at 4.430 mills, staff advertised the proposed tax increase and held three public hearings to meet state law requirements. The public hearings were held on Monday, June 1 at 10:00 a.m. and 6:00 p.m. and Monday, July 13 at 6:00 p.m. No public comments were received at the July 1st public hearings. A press release on the tax increase was submitted to the Gwinnett Daily, for publication on May 22 and June 5, and information on the 2022 millage rate was posted on the City’s website on the same date. Expected revenue in FY 22-23 from property taxes is $2,467,466, an increase of $157,807 above the adopted budget for FY 20-21.