Short-term rentals in Rabun County, explained properly.

Sec. 12-254 sets expiry each December 31, with annual renewal if the rental complies with the article. Sec. 12-255 requires the renewal application no later than 60 days before expiration. A renewal or modification application is made on the county form with a fee set by county commission resolution (Sec. 12-253). A modification application is required when the maximum occupancy changes.

Sec. 12-256 voids the outstanding license on the sale or other transfer of the rental. Transfers among entities or between legal and beneficial ownership where the same natural person remains in control before and after are not considered a prohibited transfer or assignment. A new owner therefore applies for a license of their own. Secs. 12-269 and 12-270 repeat that a permit continued under the pre-existing-permit provisions is non-transferable and that a transfer of ownership ends that continuation.

Sec. 12-253(b)(3) lists the certificate among the submittals that show compliance. The application is also sworn under penalty of perjury, and a false statement is grounds to revoke the license (Sec. 12-253(d)).

Sec. 12-257: the representative must be a Rabun County resident, available by phone 24/7, and available with authority to address problems and responsive within two hours of notification for emergencies, noise complaints, unpermitted events and occupancy violations when law enforcement determines the representative is needed. The representative also inspects the rental on site at the end of each rental period, keeps a registration log with occupant contact information, rate and duration of stay when the rental is not booked through a conventional booking platform, ensures vehicles are parked in the designated spaces, and posts a sign inside the rental. The owner stays responsible for compliance, and the representative may be cited for non-compliance.

Sec. 12-262: the cap is 12 occupants per rental. A person present at the rental after 11:00 p.m. on any night or before 7:00 a.m. on any morning counts as an occupant. Gratuitous guests who are not present between 11:00 p.m. and 7:00 a.m. do not count towards occupancy but must park in the designated locations. The license application states the rental's maximum occupancy (Sec. 12-253), and a change in maximum occupancy needs a modification application.

The application acknowledges that each bedroom has an approved listed single-station smoke detector meeting the minimum NFPA requirements, and includes a scaled interior sketch by floor showing bedrooms, exits, hallways, stairways, smoke and carbon monoxide detectors, swimming pools, fire extinguishers and exit signage and lighting (Sec. 12-253). Sec. 12-259 requires reliable cell phone service in every room or at least one landline able to call 911 in the main level common area. Sec. 12-261 requires solid waste containers sufficient for maximum occupancy, placed where animals cannot reach them, regularly emptied and cleaned, with their location and the collection rules posted inside. Sec. 12-263(2) requires a building evacuation map of at least 8.5 by 11 inches for occupants at the start of each rental. Violations of the Georgia Fire Prevention Code can lead to temporary suspension (Sec. 12-267(c)(2)).

Sec. 12-260 applies to all vehicles of the owner, representative and occupants. The maximum parking available for the rental is listed on the required posted sign and in every advertisement (Secs. 12-252(b), 12-257(9), 12-263(3)). The representative must ensure vehicles are parked within the designated spaces (Sec. 12-257(7)).

Sec. 12-263 requires the posting before anyone occupies the rental, and the information must be made part of each rental agreement. Sec. 12-252(b) says advertisements must be consistent with the license program and contain at least the occupancy limit and maximum parking; an inconsistent advertisement is prima facie evidence of a violation in enforcement. No occupancy or advertising is allowed while a license is suspended, or after it expires, or is revoked or denied (Sec. 12-267(g)).

Sec. 12-268 says active pursuit of compliance is shown by applying for all necessary permits, certifications, rezoning and similar approvals. The article is recorded as an ordinance of December 27, 2022.

Sec. 12-269. The permit issued under this exception is non-transferable. A late renewal, a transfer of ownership for any reason, or a lapse or suspension for any reason nullifies the exception and disqualifies the property from operating a short-term rental in R-1, R-2 and R-3 zoning.

Sec. 12-270. The permit issued under this exception is non-transferable. A late renewal, a transfer of ownership for any reason, or a lapse or suspension for any reason nullifies the exception and disqualifies the property from operating a short-term rental in agricultural zoning.

Sec. 12-267(a) and (c). Further violations within the 12 months after the initial violation, or during a suspension, extend the suspension by one year each. A violation of the Georgia Fire Prevention Code can lead to temporary suspension starting three working days after citation if it is not corrected, re-inspected and found in compliance. A suspended owner is not refunded any part of the annual fee. The county may also seek injunctions, abatement of public nuisance, liens and other remedies.

Sec. 12-253(f) has the county consider the violation history on renewal. Under Sec. 12-267(e), if a rental is cited within 12 months of providing the bond and the citation is later resolved against the owner or representative, the bond is forfeited and the license is revoked; the bond is released on written request after 12 months with no violations.

Secs. 12-267(d) and 12-265. The decision must be in writing, the county commission decision is final, and it may be reviewed as Georgia law permits. No refund of the annual fee is due on revocation or denial.

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.