LicensedRental

Georgia county rules

Rabun County, GA vacation rental rules and taxes

Rabun County’s rentals are lake houses and cabins around Lake Burton, Lake Rabun, Clayton, Tiger, and Sky Valley. The county licenses every rental, charges $50 per advertised guest per year, caps guests at 12, and allows new rentals only in certain zones.

Checked against official sources November 6, 2026
Market
About 410 listings
Clayton 193, Tiger 66, Sky Valley 52, Rabun Gap 38, Lakemont 37, Dillard 24 Airbnb listings (AirROI), plus lake homes.Source
Sales tax
8%
County license
$50 per advertised guest a year
Plus public accommodations registration.Source
Hotel-motel tax
8% county; 5% Clayton; 8% Sky Valley, Dillard, Tallulah Falls

Dillard, Tiger, and Mountain City set their own rules; we didn’t find their codes online. Ask the town 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

Clayton

Clayton requires a city occupational license for each short-term rental ($150 to start, $100 a year), a yearly fire and life safety inspection, and a local contact who can be on site within an hour. Daytime visitors are capped at 20 on top of overnight guests, and no more than 30 people total.

Full guide

Sky Valley

Sky Valley requires a city occupational license for every short-term rental (30 days or less), renewed each year, and a certification that the home meets fire and life safety codes. The city charges an 8% hotel-motel tax, paid to the city clerk monthly.

Full guide

Tallulah Falls

Tallulah Falls allows short-term vacation rentals only in its Business and Highway Business zoning districts. You need a town certificate of authority to collect the 8% room tax, a sworn third-party inspection, and a local contact within 25 miles.

Full guide

Unincorporated Rabun County

Rabun County requires a yearly license for every short-term rental, charges $50 per advertised guest, and caps guests at 12. New rentals are allowed in the vacation cottage (V-C) and business zones, or in a homesteaded home the owner lives in at least 180 days a year; residential and agricultural zones keep only rentals licensed before 2023, until they sell.

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 Spot something out of date?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.