LicensedRental

Georgia county rules

Gilmer County, GA vacation rental rules and taxes

Gilmer County has more than 1,300 listings around Ellijay and Cherry Log. Outside the cities, every rental needs a county short-term rental host license and pays the county’s 8% hotel-motel tax; the City of Ellijay keeps rentals out of its R-1 residential zone.

Checked against official sources November 6, 2026
Market
About 1,350 listings
Ellijay 1,066, Cherry Log 258, Gilmer County 28 Airbnb listings (AirROI).Source
Sales tax
7%
County host license
Required, renewed yearly
Hotel-motel tax
8% county, 8% Ellijay, 5% East Ellijay

East Ellijay is a separate city with its own 5% hotel-motel tax. We didn’t find its code online; ask East Ellijay city hall.

What to do

  1. Then your city or area

    Permits, zoning, and the hotel-motel tax depend on whether you’re inside a city. Pick your area.

Towns

Full guide

Ellijay

Inside Ellijay city limits, short-term rentals are allowed only where hotels and motels are, not in the R-1 residential zone. You need a $150 annual city license, a business license, and an inspection, and most “Ellijay” cabins are actually outside the city.

Full guide

Unincorporated Gilmer County

Every short-term rental in unincorporated Gilmer County needs a yearly county host license, a safety inspection by a qualified professional, and letters to neighbors within 250 feet. Guests are capped at 2 per bedroom plus 2, and you report the county’s 8% hotel-motel tax every month.

Sources

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 Spot something out of date?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.