LicensedRental

Rabun County, Georgia

Tallulah Falls, GA vacation rental requirements

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.

Checked against official sources November 6, 2026

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Zoning
Business and Highway Business only
Prohibited everywhere else in town.Source
Certificate
Certificate of authority (room tax)
Local contact
Within 25 miles; responds within 2 hours
Taxes
8% sales tax + 8% hotel-motel tax + $5/night

Tallulah Falls lies in both Rabun and Habersham counties; sales tax is 7% on the Habersham side.

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.

Town of Tallulah Falls

  1. Confirm your zoning

    Only property in the Business or Highway Business district can be rented for 30 days or less.Source

  2. Apply for the certificate of authority

    Provide a sworn statement from a qualified third-party inspector, a sworn statement that no covenants prohibit rentals, the declarations page of your commercial or short-term rental insurance, and your local contact. Report contact changes within 72 hours and ownership changes within 7 days.Source

  3. 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. File the town’s 8% room tax with the Town of Tallulah Falls and display the certificate at the property.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.