And in Texas, there's both a state tax and a city tax. Here in Austin, we pay a total of 15% off the top. A flat $5 tax would be terrific!
And, not to answer specifically about Georgia, but unless state law requires AirBnB to collect/pay the tax (Texas doesn't), then it'll be up to you to comply. Here in Texas, it's up to us to file every quarter. (Two separate filings, actually; one with the city and one with the state.) Some AirBnB hosts try to slide by, but both the city and the state have staff "patrolling" AirBnB for unlicensed listings that don't pay their taxes. One sure-fire way to get some negative ratings is to have guests rousted out and evicted when the compliance inspectors shut you down in the middle of a listing...
We obtained our city license and we pay our fairly hefty taxes. Our rates obviously reflect that, so we make that clear in our listing.