Certain categories of business are subject to special rules and regulations including home-based businesses, hotels (and other types of short-term lodging) and car rental companies.
According to the Business for Home non-profit organization, there are 38 million home-based businesses in the United States with a new one started every 12 seconds. In Sandy Springs, home-based businesses are required to get a business license.
Businesses which operate a hotel, motel, inn, lodge, tourist camp, tourist cabin, bed and breakfast are required to collect a tax from each person occupying accommodations.
Sandy Springs businesses which rent or lease motor vehicles designed to carry ten or fewer passengers for a period of 31 consecutive days or less are required to collect excise taxes.