Short-term rentals in Ellijay, explained properly.

Sec. 60-6(i) says that, although short-term rental of dwelling units in residential zoning districts is "strictly prohibited", owners of dwelling units that meet its requirements may apply for a conditional use permit. The property must border or be adjacent to the central business district; if such a property is granted a permit, residential properties on the same street but not bordering or adjacent to the district "shall be eligible and entitled to submit an application". Notice must be given to all owners of residential property within 500 feet of the proposed short-term rental, who may file objections that are considered in deciding the permit; in a subdivision, all residential owners in that subdivision may object. For this purpose a subdivision means one that is not classified as an exempt or minor subdivision under the subdivision regulations in appendix B of the Code.

Sec. 60-3(d): before a permit is issued, each property containing a short-term rental unit must be inspected for compliance with all building and fire codes. A smoke detector must be installed in each bedroom and on each level of the structure, all smoke detectors must be interconnected, and carbon monoxide detectors must be installed on each level and placed five feet off the ground. The owner must also post the city's noise ordinance in a visible location in the rental (Sec. 60-3(f)).

Sec. 60-3(e): if the unit is in the Central Business District (CBD) or a commercial district, parking follows the requirements for those zoning districts. If the unit is in a residential zoning district, one off-street parking space is required per room qualifying as a bedroom, and a qualifying space must be a usable rectangular area nine feet wide by 20 feet long, exclusive of any other area counted as a parking space. The number of vehicles allowed during a short-term rental may not exceed the number of parking spaces on the property. The application must give the number and location of parking spaces (Sec. 60-4(c)(5)). Residential districts are covered by the zoning rule above.

Sec. 60-4(c)(3): the application names a short-term rental local property manager whose details are the 24-hour contact information and who must be available 24 hours a day to respond to tenant and neighborhood questions or concerns. Where the owner lives within the same community as the rental, the owner may designate themselves. The contact's name, address and telephone number must be submitted to the city clerk, the Ellijay Police Department, the Ellijay Fire Department and property owners within a 500-foot radius, and permanently posted in the unit; changes must be promptly furnished to the same agencies and neighbors. If the contact does not respond, the complaining party may contact the city clerk, who will try to reach the contact. If the rental agent changes, the owner must notify the City within five business days (Sec. 60-4(e)).

Sec. 60-4(d) requires, with the application, an exemplar rental agreement that must be posted in the unit and must include the occupants' agreement to follow the chapter and other laws and not to transfer their rights, their acknowledgement of the noise limits, their acknowledgement that violations may lead to immediate termination and eviction and fines, and the maximum occupancy and, if available, on-site parking location. It also requires proof of current ownership and proof of insurance indicating the premises is used as a short-term vacation rental. Sec. 60-3(b): the business license number must be included in any advertisement of the unit. Sec. 60-5(b): an advertisement for a unit in violation of the chapter is prima facie evidence of a violation and may be grounds for denial, suspension or revocation of a license.

Sec. 60-6(e): violations of the chapter are subject to fines of $500.00 (first violation), $750.00 (second violation within the preceding 12 months) and $1,000.00 (third violation within the preceding 12 months). The fines may not be waived or reduced and may be combined with any other legal remedy available to the city. Under Sec. 60-6(b), when an owner has accumulated three code violations for a property within 12 consecutive months, the city shall revoke any pending certificates and reject all applications for that property for 12 consecutive months. Citations may be heard by the municipal court (Sec. 60-6(d)). Sec. 60-6(c): an owner cited for a zoning, building, health or life safety violation must demonstrate compliance before being eligible for a certificate.

Sec. 60-5(a): a permit may be revoked by the city at any time due to the permit holder's failure to comply with any requirement of the chapter, with written notice to the permit holder. Sec. 60-6(f)-(g): a person aggrieved by a decision to revoke, suspend or deny a short-term vacation rental certificate may appeal to the city council by written notice filed with the city clerk within 30 calendar days after the adverse action, stating the reasons; a timely appeal stays the revocation, suspension or denial pending the council's decision. The council considers the appeal within 30 days after the clerk receives it unless the city and the person agree otherwise in writing; parties may be represented by counsel, present testimony and evidence and cross-examine witnesses, and the council's determination is the final ruling on the application.

Georgia charges sales tax on accommodations. The state rate is 4%, and each county adds its own local sales taxes; the Georgia Department of Revenue publishes the combined rate for every county in a quarterly rate chart.

Georgia charges a $5.00 State Hotel-Motel Fee for each night an accommodation is rented, including short-term rentals. It is a flat amount per night, not a percentage of the rent, and is collected from the guest.

The $5 state fee does not apply once a stay becomes an extended stay: from the 31st day of uninterrupted occupancy by the same guest, the fee is no longer collected. If the guest checks out and checks back in, the count starts again.

If you list your home with an online booking platform that handles payment (a "marketplace innkeeper"), the platform must collect and remit the state hotel-motel fee for each night of those stays. For stays you book yourself, you collect and remit the fee.

Owners who collect the state hotel-motel fee must register on the Georgia Tax Center for a sales tax number and a state hotel-motel fee number, and file the fee return electronically by the 20th of the following month. A return is due every month, even when no rooms were rented and even if sales tax is filed quarterly or yearly.