Public Accommodations Tax FAQs

Go to www.rabuncounty.ga.gov and click on Licenses, Permits, and Forms. Complete the Public Accommodations License registration form and mail it and the registration fee to the Rabun County Marshal’s Office.

The forms are also available in the Rabun County Marshal’s Office. For one single-family home, it would be $30.00 annually. Please contact the number below for other fees.
After that, you must file a quarterly tax return, even if you have no revenue for that period. The tax return may be filed and paid online.

Tax payments are due quarterly: January – March are due April 20th, April – June are due July 20th, July – September are due October 20th, and October – December are due January 20th. There is a discount for on-time payments.

The Rabun County Code of Ordinances allows the county to estimate rental revenue, bill the owners, and if not paid, place a lien on the property. The penalties for failure to pay the tax vary, and are listed in Chapter 12, Article IV, Sec. 12-167 and 12-168. The ordinance requires that rental records be made available for examination by the county if requested.