Georgia county rules
Stephens County, GA vacation rental rules and taxes
Stephens County has a modest market, about 85 listings around Toccoa, Martin, and the lakes. We found no short-term rental permit in the county or Toccoa codes; stays owe 7% sales tax and the county’s 5% or Toccoa’s 8% hotel-motel tax.
Checked against official sources November 6, 2026What to do
Then your city or area
Permits, zoning, and the hotel-motel tax depend on whether you’re inside a city. Pick your area.
Towns
Toccoa
We found no short-term rental permit or rules in Toccoa’s code. Stays owe 7% sales tax + 8% hotel-motel tax + $5/night; Airbnb collects these on its bookings.
Full guideUnincorporated Stephens County
We found no short-term rental permit in Stephens County’s code. Outside the cities, stays owe 7% sales tax, the county’s 5% hotel-motel tax, and the $5 state fee.
Sources
- Georgia Airbnb market data (active listings) · AirROI
- Sales and use tax rate chart, effective October 1, 2026 · Georgia Department of Revenue
- Code section · Stephens County (Municode)
- Hotel/motel excise tax rates and revenue report · Georgia Department of Community Affairs
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 Spot something out of date?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.