LicensedRental

Rabun County, Georgia

Unincorporated Rabun County, GA vacation rental requirements

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.

Checked against official sources November 6, 2026

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

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

Zoning
V-C, H-B, and C-B zones
V-C needs 1 acre per rental unless platted before the 2022 amendment. R-1, R-2, R-3, and agricultural: only rentals permitted before the 12/27/2022 ordinance, while the same owner renews on time.Source
County license
$50 per advertised guest a year
Plus $30 public accommodations registration and $25 admin fee. Expires December 31; apply 60 days before.Source
Maximum guests
12, regardless of size
Anyone there between 11 p.m. and 7 a.m. counts.Source
Representative
Rabun County resident; responds within 2 hours
Taxes
8% sales tax + 8% county excise tax + $5/night

The representative must inspect the home at the end of every stay.

Three violations in 12 months means you can renew only with a $10,000 bond. Fines are $500 for a first offense and $1,000 after that.

Licenses end when the property is sold.

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.

Rabun County (unincorporated areas)

  1. Check your zoning

    Confirm your parcel is zoned V-C, H-B, or C-B. A home you live in with a homestead exemption at least 180 days a year can be rented in any zone.Source

  2. Register the public accommodation

    File the public accommodation registration and sales tax form with its affidavit at the Rabun County Marshal’s Office. In an HOA, sign an affidavit that rentals don’t violate the covenants.Source

  3. Apply for the license with a floor sketch

    Include your Georgia DOR sales tax registration, a scaled sketch of each floor showing bedrooms, exits, stairs, smoke and CO detectors, extinguishers, pools, and exit signs, your maximum occupancy, a sample rental agreement, and a notarized statement from your representative.Source

  4. Post the information and hand out the evacuation map

    By the main entrance, post the representative’s contact, maximum occupancy, maximum parking, trash location, nearest hospital, and “dial 911.” Give guests an evacuation map (at least 8½ × 11) at check-in.Source

  5. 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 county’s 8% excise tax with Rabun County by the 20th of each month.Source

Fees

Short-term rental license$50 per advertised occupant, per year, per unit
Public accommodations registration$30 per facility (max $200)
Administrative fee$25 a year

Source

House rules for guests

Ads
Must show occupancy limit and maximum parking
Parking
Not in county or public road rights of way
Phone
Cell service in every room or a landline

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.