Fannin County, Georgia
Unincorporated Fannin County, GA vacation rental requirements
Every short-term rental (30 days or less) outside Blue Ridge city limits needs a Fannin County Accommodation Excise Tax Certificate, $225 a year, and owes the county’s 6% lodging tax. The county sets safety, parking, and posting rules, and your certificate number must appear on every listing.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
If more than one rental structure is on the same property, you also need a Tourism Accommodation Permit from the health department first.
The ordinance also covers cities “administered by the County.” If your cabin is inside McCaysville or Morganton city limits, ask the city and the county which rules and tax apply.
The county requires property and liability insurance that covers short-term rental use.
Your licensing checklist
In order: the state, the county, then the town.
State of Georgia
Know what the platform collects
Airbnb collects state and local sales tax, the $5-a-night state hotel-motel fee, and the local hotel-motel tax on its Georgia bookings. Ask any other platform what it collects, and keep records either way.Source
Register for direct bookings
If guests book and pay you directly, register for sales tax with the Georgia Tax Center and file the local hotel-motel tax with your city or county. If your city or county requires a business license or occupation tax for the rental, the DOR treats you as an innkeeper and you also owe the $5 state fee on direct bookings.Source
Check your city or county
Most of the rules are local: short-term rental permits, business licenses (occupation tax), zoning limits, and caps. Some cities ban rentals in residential zones. Pick your area.
Fannin County, Georgia
Then your city or area
Permits, zoning, and the hotel-motel tax depend on whether you’re inside a city. Pick your area.
Fannin County (unincorporated areas)
Apply after closing
Fill out the county’s application packet and email it with your warranty deed. The Lodging Department sets up a portal account, where you buy the annual certificate.Source
Meet the safety standards
Smoke detectors in every bedroom and on every floor (hard-wired or 10-year sealed battery), carbon monoxide detectors where required, a 2A10BC extinguisher on every level, internet or cell service (or an emergency phone), weekly trash pickup, and a reflective 911 address marker at the driveway.Source
Post the certificate and cabin info sheet
By the front door, post the certificate, your point of contact, the nearest hospital, the maximum occupancy, and the county emergency information. Show the certificate number on every Airbnb, VRBO, and manager listing.Source
Taxes on each stay
Stays here owe 7% sales tax, the local hotel-motel tax, and the $5-a-night state fee. Airbnb collects all three on its bookings. For direct bookings, file sales tax (and the $5 fee, if you need a local license) with the Georgia Tax Center. The county’s 6% lodging tax is reported on Fannin County’s online portal by the 20th of each month, with a 15% penalty after that. Even if Airbnb pays the tax, you must log in and report the month.Source
Fees
| New or renewal certificate | $225 |
|---|---|
| Owner transfer | $50 |
| Late renewal (after December 31) | $25 |
House rules for guests
Sources
- Occupancy tax collection and remittance by Airbnb in Georgia · Airbnb
- Rule 560-13-2-.01 amendment notice (2025) · Georgia Department of Revenue
- Lodging Tax Information (application or renewal of short-term rentals) · Fannin County
- Short-Term Vacation Rental Ordinance (Ordinance 2025-02, revised August 26, 2025) · Fannin County Board of Commissioners
- Application packet for short-term rental (2026) · Fannin County Lodging Department
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.