LicensedRental

Rabun County, Georgia

Sky Valley, GA vacation rental requirements

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.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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City license
Required, renewed yearly
Fees set by city council; expires one year after issue.Source
Safety
Certify fire and life safety compliance
The city may inspect.Source
Maximum guests
Set by the International Codes
Taxes
8% sales tax + 8% hotel-motel tax + $5/night

The city may use a third-party service to monitor short-term rental listings.

Check the Sky Valley resort’s own covenants too.

Your licensing checklist

In order: the state, the county, then the town.

State of Georgia

  1. 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

  2. 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

    Georgia Tax Center →

  3. 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.

Rabun County, Georgia

  1. Then your city or area

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

City of Sky Valley

  1. Apply for the occupational license

    Apply on the city’s form with the non-refundable fee. Certify that the property meets NFPA 101 and the state fire code before the license is issued. Licenses don’t transfer to a new owner.Source

  2. Taxes on each stay

    Stays here owe 8% 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. Sky Valley charges an 8% hotel-motel tax; report and pay it to the city clerk by the 20th of each month.Source

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.