White County, Georgia
Helen, GA vacation rental requirements
Helen treats renting a home for 1 to 30 nights as a business: owners need a city occupation tax certificate and a yearly hotel-motel tax registration with two 24-hour emergency contacts. The city charges an 8% hotel-motel tax, and its zoning lists short-term rentals in the C-2 commercial district.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Your licensing checklist
In order: the state, the county, then the town.
State of Georgia
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
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
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.
White County, Georgia
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 Helen
Ask about zoning
Helen’s zoning code lists short-term rentals as a use in the C-2 district. Ask the city whether your property’s zoning allows one.Source
Get an occupation tax certificate
Short-term rental owners pay the city occupation tax; one certificate covers multiple rentals you own in the city.Source
Register for the hotel-motel tax
Register each property every year with your DOR sales tax number, the platforms you use, and two emergency contacts available 24 hours who can respond within 2 hours. The city then issues a certificate of authority.Source
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. Helen’s 8% hotel-motel tax return is due to the city by the 20th. If a platform remits the tax to the city, the code still requires you to file.Source
Sources
- Occupancy tax collection and remittance by Airbnb in Georgia · Airbnb
- Rule 560-13-2-.01 amendment notice (2025) · Georgia Department of Revenue
- Code section · City of Helen (Municode)
- Code section · City of Helen (Municode)
- Code section · City of Helen (Municode)
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.