LicensedRental

Walker County, Georgia

Lookout Mountain, GA vacation rental requirements

The City of Lookout Mountain doesn’t allow whole-home short-term vacation rentals in its Single-Family District. Owners who live there can “home share” up to two bedrooms while present, with one of no more than 15 permits a year.

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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Whole-home rentals
Not permitted
Short-term vacation rentals of 30 days or less are not a permitted use in the Single-Family District.Source
Home sharing
Owner on site, up to 2 bedrooms
Stays up to 7 days; up to 6 guests, 3 per bedroom.Source
Permits
No more than 15 a year
One per owner; renew by January 15 or lose it to the waiting list.Source
Taxes
8% sales tax + 3% hotel-motel tax + $5/night

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.

Walker 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 Lookout Mountain

  1. Apply for a business license and home sharing permit

    All owners apply to the City Council under oath. You must hold title, live in the home as a city resident, and be present for every stay.Source

  2. Follow the home sharing limits

    Rent only bedrooms in the house (not sheds or garages), serve no food or alcohol, advertise it as shared space, and allow guests no more than 2 vehicles, parked off the lawn.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. Lookout Mountain charges a 3% hotel-motel tax; file it with the city.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.