Public Accommodations Tax FAQs

All of the funds are used to promote tourism in Rabun County.

Yes. If you are renting your property for short-term periods, you are in business, and therefore must be licensed and collect the tax from guests.

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.

Gross room rent, including housekeeping charges. Exceptions are rentals greater than 30 days, meeting rooms and other such facilities, or any rooms, lodging or accommodations provided without charge.

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.

The public accommodations tax is a 8 percent (%) tax paid by guests at motels, hotels, lodges, campgrounds, cabins, etc., including single-family homes rented periodically for periods of 30 days or less. The owner or manager of the property collects the tax from the guest and remits the money to the county on a quarterly basis. Additionally, property owners must obtain a Rabun County public accommodations license. The license can run from a minimum of $30.00 to a maximum of $200.00 annually.