Is Airbnb Legal in Gilmer County? 2026 Rules, Permits & Taxes

License required

Yes

Taxes on a stay

15% + $5

Fine for hosting without a permit

$900

Listings showing a permit number

0%

Latest rule change

Aug 26, 2026

Listing figures: AirROI, 12 months to October 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Every owner who rents a home in unincorporated Gilmer County for 30 consecutive days or less, one license for each rental dwelling. Property management companies also need an occupational tax certificate from the county.^{4,10,11,13,15}

Issued by

Gilmer County Short-Term Rental Department (Board of Commissioners)

Valid for

Expires on December 31 each year and must be renewed annually; non-transferable, so a new owner applies for a new license.

Processing

Applications can take up to 3 weeks to be approved.

On listings

The number must appear on every listing

Platform checks

The county checks advertisements itself: its Short-Term Rental Department checks that every advertisement shows the license number and charges $250 for each advertisement without it.

Fees

Who qualifies

• The applicant is the property owner, or the authorized agent of a business entity that owns the property; a management company needs a signed agency agreement
• One license covers one dwelling unit, and licenses cannot be transferred to a new owner
• The owner certifies that no deed restriction, covenant or unpaid owners' association dues or fines prohibit short-term rental use, and that the owner has no unpaid obligations to the county
• The application includes an attestation of a safety inspection by a qualified professional and a declarations page for insurance that specifically covers short-term rental use
• The owner sends good neighbor letters to adjoining owners and owners within 250 feet and lists the addresses with the application

How to apply

1. 1 Email strlicense@gilmercounty-ga.gov with the subject line NEW STR HOST LICENSE, giving the property address and the owner's name, email and phone number (and the agent's email, with a signed agency agreement if a management company is used).
2. 2 Receive the account number and activation code by return email, then complete the online application in the county's Neumo account: about 20 minutes, with documents uploaded as PDFs.
3. 3 Wait for the county review, which can take up to 3 weeks; fix any problems the county emails about.
4. 4 Pay the license fee through the account's Pending Payment task once the license is approved.
5. 5 Print the license and display it at the rental, and put the license number on every advertisement.

Permit rules

Host license before operating

A short-term rental host license must be obtained and its fee paid before an owner operates a short-term rental in unincorporated Gilmer County.⁴ Applies to: Unincorporated Gilmer County

License number on every advertisement

Every advertisement for the rental, on any site, must show the host license number, and the printed license is displayed at the property. County staff check advertisements and fine each one that lacks the number.^4,11,13

Report revenue even when Airbnb pays the tax

When Airbnb or another platform has collected and remitted the occupancy tax, the owner still reports the month's gross rent and enters $0.00 as the amount due.¹²

Advertised price must be the total price

Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees such as cleaning fees; taxes and government charges may be shown separately.² In force since May 12, 2025

The owner applies

The applicant is the owner of the property. A business entity names an authorized agent on the application, and the owner need not live in the home.⁴

One license per dwelling unit

Each license covers a single dwelling unit, so an owner of several rental homes needs a license for each.¹⁵

Allowed in residential and agricultural areas; no business license

The ordinance treats short-term rentals as an allowed use in residential and agricultural areas and not as a commercial business, so no separate business license is required. They may be allowed in commercially zoned areas with conditional uses.^4,15 Applies to: Unincorporated Gilmer County

Deed restrictions and association rules still apply

Owners certify that no deed restriction or covenant, and no unpaid owners' association dues, liens or fines, prohibits using the property as a short-term rental.⁴

County license covers the unincorporated area only

The county host license applies to short-term rentals in unincorporated Gilmer County; a home inside the Ellijay city limits follows the City of Ellijay's own rules.^4,6

Short-term means up to 30 consecutive days

A rental of up to 30 consecutive days counts as a short-term rental and needs the host license. The ordinance sets no longer minimum stay.⁴

Responsible party reachable 24 hours, responds within four hours

The owner names a responsible party who is available around the clock and responds within four hours to complaints and acts to resolve them; guests receive that contact information during the stay.⁴

Good neighbor letters within 250 feet

The owner attests to sending a good neighbor notification letter to all adjoining owners and owners within 250 feet of the property boundary, lists the addresses with the application and sends any change of contact within seven days.⁴

Quiet hours 10 p.m. to 8 a.m., 11 p.m. on weekends

Quiet hours run from 10:00 p.m. to 8:00 a.m. Sunday evening through Friday morning and from 11:00 p.m. to 8:00 a.m. Friday evening through Sunday morning, and exterior lights other than porch and motion-sensor lights stay off during them.⁴

Two guests per bedroom plus two

Maximum occupancy is two persons per bedroom (sleep area) plus two for each rental, and the figure is posted inside the rental.⁴

Parking only in the driveway or garage

Guest vehicles park only in the driveway or garage, never in a public or private right-of-way or on grass or unimproved areas.⁴

No outdoor sports courts

Basketball courts, batting cages, pickleball courts, racquetball courts and tennis courts are prohibited at a short-term rental.⁴

Smoke alarms in and outside every sleeping area

Smoke detectors are required in all sleeping areas, just outside them and on each level, with carbon monoxide detectors where gas appliances or gas fireplaces are used.⁴

A 5-pound extinguisher on every level

Each level of the rental needs a tagged, unexpired 2A:10BC (5 lb.) fire extinguisher approved by the state, mounted where it is readily available.⁴

Safety inspection attestation

The ordinance asks for an attestation that a safety inspection by a qualified professional has been performed and any issues fixed, with an updated inspection every three years. The county's license page states it is not requiring an inspection with new applications at present.^4,13

Insurance that covers short-term rental use

Owners affirm that they carry property and liability insurance that specifically covers short-term rental use and attach the policy's declarations page to each application.⁴

House rules, floor plan and emergency details posted inside

Inside the rental the owner posts the responsible party's name and phone number, the 911 address, a floor plan showing fire exits, the nearest hospital and the house rules, and shows a 911 address sign visible from the road.⁴

8% county lodging tax; platforms remit

Gilmer County levies a tax of 8% of the rent on every occupancy in the unincorporated area, covering short-term rentals, for the first 30 days of continuous occupancy. A marketplace innkeeper that facilitates the booking remits the tax.^5,9 Applies to: Unincorporated Gilmer County · In force since August 1, 2022

Monthly hotel/motel return by the 20th

The owner files a hotel/motel tax return in the county's online system by the 20th of each month for the previous month, with supporting documents. Paper returns are no longer accepted.¹²

Warning, fine, doubled fine, suspension

A violation brings a written warning with 30 days to fix it, then a fine, then double the fine after another 30 days, then a 30-day license suspension; the ordinance goes on to a 12-month suspension and a permanent ban.^4,16 In force since December 15, 2025

Third-party managers must complete annual human-trafficking training

Every third-party property manager of a short-term rental in Georgia must complete human-trafficking awareness training within 60 days of employment and every year after. Rentals the owner manages directly are outside the law.¹ Applies to: Rentals run by a third-party property manager · In force since July 1, 2026

Median nightly rate, booked nights

$400

Taxes on that night (15% + $5)

$65

Guest pays, before Airbnb and cleaning fees

$465

What the host still handles

• A Gilmer County Neumo account tied to the host license, to file the monthly hotel/motel return (due by the 20th for the previous month, with supporting documents) even when Airbnb has paid the tax and the amount due is $0.00
• A Georgia Tax Center account with the Department of Revenue for sales tax on bookings that do not go through Airbnb; the county asks for a copy of the Georgia sales tax report with each return
• For a property management company, a county occupational tax certificate (Chapter 50, Article III of the county code)^{5,7,8,9,12,21}

• Operating without a host license: a $900 fine payable on notice, and the owner must obtain a license within 10 days. The ordinance sets this penalty at three times the license fee.^13,17
• Advertisement without the license number: $250 for each occurrence, with 30 days to add the number to all advertisements before further fines or suspension.^13,17
• Tier 2 violations, $500: exceeding permitted sleeping occupancy, ignoring quiet hours, disorderly conduct, uncontained fires, inadequate fire safety or a responsible party who does not respond within four hours.¹⁶
• Tier 1 violations, $250: missing license number in advertisements, missing posted contact or floor plan, no 911 address sign, improper parking or undelivered good neighbor letters.¹⁶
• Escalation: an unresolved fine doubles after 30 days and the license is suspended for 30 days after another 30 days; the ordinance provides for a 12-month suspension, during which the household cannot reapply for the property, and then a permanent ban.^4,16
• Late or undocumented hotel/motel return: returns without supporting documentation may be treated as incomplete and carry a minimum $5.00 penalty.¹²
• Violating the county lodging tax article is a misdemeanor, punished as provided in section 1-12 of the county code.⁵
• State human-trafficking training law: an administrative penalty of $500 for a first violation, $1,000 for a second and $2,000 for a third or later, for third-party-managed rentals.¹

1. October 14, 2026 Not in force
   Public hearing on proposed host license ordinance amendments

   The county scheduled a public hearing for October 14, 2026 on a first-reader draft (version 9, October 8, 2026). It would require liability insurance of at least $1,000,000, tie maximum occupancy to the bedrooms on the septic permit (four guests when none is on file), drop the safety-inspection attestation and the road maintenance agreement, add a neighbor-to-neighbor complaint step and send citations to Magistrate Court. The county's short-term rental page lists the hearing and the draft but no adoption or effective date.^10,18,19

2. August 26, 2026
   County announces zero-tolerance enforcement

   The Short-Term Rental Department's August 26, 2026 notice says the grace period has ended: operating without a license draws an immediate $900 fine and a 10-day deadline to obtain one, and each advertisement without the license number draws a $250 fine with 30 days to fix it.¹⁷

3. July 1, 2026
   State human-trafficking training law takes effect

   The Georgia Human Trafficking Prevention Training Act began requiring annual training for third-party property managers of short-term rentals, with penalties of $500 to $2,000.¹

4. December 15, 2025
   Chapter 45 rewritten and fine structure approved

   On December 15, 2025 the commissioners amended Chapter 45 in its entirety (Resolution 25-195) and approved the Short-Term Rental Board's fee structure policy: $250 and $500 tiers, fines that double after 30 days and license suspension after 90 days.^3,16

5. June 13, 2024
   Gilmer County adopts a short-term rental host license ordinance

   The Board of Commissioners adopted Chapter 45 on June 13, 2024 (Resolution 24-110) and amended it on November 14, 2024 (Resolution 24-188), creating the host license, house rules and enforcement steps for the unincorporated area.³

Estimate what a Gilmer County home could earn

1. 1. Senate Bill 570, Georgia Human Trafficking Prevention Training Act (as passed, 2026 signed legislation) · Office of the Governor of Georgia
2. 2. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
3. 3. Chapter 45 - Short-Term Rentals, Gilmer County Code of Ordinances (current code, version July 17, 2026) · Municode Library
4. 4. Chapter 45 - Short-Term Rentals, Gilmer County Code of Ordinances (county-hosted print, Supplement No. 42) · Gilmer County Georgia
5. 5. Chapter 50, Article II - Excise Tax on Rooms, Lodgings and Accommodations, Gilmer County Code of Ordinances · Municode Library
6. 6. Chapter 60 - Short-Term Rental Units, Ellijay Code of Ordinances · Municode Library
7. 7. State Hotel-Motel - FAQ · Georgia Department of Revenue
8. 8. Georgia Sales and Use Tax Rate Chart, effective October 1, 2026 · Georgia Department of Revenue
9. 9. Hotel/Motel Excise Tax Rates and Revenue Report (updated January 4, 2024) · Georgia Department of Community Affairs
10. 10. Short Term Rental General Information · Gilmer County Georgia
11. 11. License for Short Term Rentals in Gilmer County, Georgia · Gilmer County Georgia
12. 12. Short Term Rental Operators Tax Collection · Gilmer County Georgia
13. 13. Code Inspections & Advertising Requirements for Short Term Rental · Gilmer County Georgia
14. 14. FAQs - Frequently Asked Short Term Rental Questions · Gilmer County Georgia
15. 15. Gilmer County, GA > Frequently Asked Questions (short-term rental licensing and tax portal) · Gilmer County Georgia (MuniRevs portal)
16. 16. Gilmer County Short-Term Rental Board Fee Structure Policy (approved by the Board of Commissioners December 15, 2025) · Gilmer County Georgia
17. 17. Notice of Enforcement Policy & Procedure for Appealing Licensing Violations (August 26, 2026) · Gilmer County Department of Short-Term Rentals
18. 18. Proposed Amendments to Gilmer County Code Chapter 45 - Short-Term Rentals, version 9 First Reader (October 8, 2026) · Gilmer County Georgia
19. 19. Presentation notes to the Board of Commissioners on proposed ordinance amendments (October 1, 2026) · Gilmer County Georgia
20. 20. Responsible hosting in the United States · Airbnb Help Center
21. 21. Occupancy tax collection and remittance by Airbnb in Georgia · Airbnb Help Center