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Georgia · Fannin County

Fannin County

county Allowed with registration Verified · last verified 2026-07-15

Short-term vacation rentals (STVRs) are legal in unincorporated Fannin County but require a county-issued Accommodation Excise Tax Certificate under the Short-Term Vacation Rental Ordinance of Fannin County, Ordinance 2025-02 ("Revised August 26,2025"; Section 15: "This Chapter shall become effective on August 26, 2025."; adopted by majority vote of the Board of Commissioners on August 26, 2025 per the County Clerk's certification page). The county "did commence issuing Accommodation Excise Tax Certificates on November 1, 2023". An STVR is a residential dwelling unit provided for lodging "for a period not to exceed 30 consecutive days"; "If rental is more than 30 days, it is not considered a Short-Term Rental" and no tax is levied "for rentals over thirty (30) consecutive days." It is unlawful to "use, operate, rent, offer, or advertise a STVR" without a valid current Certificate, and the certificate number "must be displayed on advertised listings for each Marketplace Facilitator platform including, but not limited to: AirBNB, VRBO, and Management Company websites." The Certificate is a per-dwelling-unit ministerial registration, not a discretionary land-use permit: "Upon submission of a properly completed application, an applicant meeting the conditions and requirements of this Ordinance for the operation of a STVR shall qualify for and be issued an Accommodation Excise Tax Certificate." Fee is $225.00 initial and $225.00 annual renewal per STVR (still current on the county's February 2026 application packet: "New Certificate fee: $225.00 Owner Transfer Fee $ 50.00"), $50.00 owner-transfer fee, $25.00 late penalty. Certificates "shall expire on December 31 of each year following the initial year of issuance"; prior certificates expired August 31, 2025, the 2026 certificate was due September 1, 2025 with expiration December 31, 2026, and "Thereafter the due date will be December 31." A certificate expired more than sixty (60) days beginning March 1 requires a new initial application. Key operating limits: only one party of guests per dwelling unit; a Point of Contact available 24 hours a day who must "respond to complaints at the STVR within two (2) hours after notification" (the county's Required Info Sheet states the contact "Must be able to be on site within 2 hours"); posted certificate plus an emergency/occupancy notice inside the unit; reflective 911 address marker; working smoke detectors "in every bedroom and on all habitable floors" (CO detectors where applicable per fire safety codes) and a minimum-rated 2A10BC fire extinguisher on each level; trash service at least weekly or within 24 hours of guest departure; short-term rental liability insurance; a Tourism Accommodation Permit from the County Department of Health if more than one structure is rented on the same property; no commercial events; no firearm discharge, uncontained fires, or fireworks; no parking on road right-of-way; the dwelling unit must be connected to septic or municipal sewer. Occupancy is an owner-declared "maximum occupancy rate" that must be posted — the ordinance sets NO numeric occupancy formula. Notably there is NO primary-residence requirement, NO minimum-stay, NO annual night cap, and NO cap on the number of certificates anywhere in the 16-page ordinance; the county publishes a Land Development Ordinance and no zoning ordinance (the Fannin County Development Authority states "There is no zoning in the unincorporated areas of Fannin County, as well as the City of McCaysville and City of Morganton"). Taxes: 6% county accommodation excise tax on rent ("a tax in the amount of six percent (6%) of the rent"; O.C.G.A. 48-13-51(b) "empowers Fannin County to impose a hotel-motel excise tax not to exceed 8%"); plus the $5.00/night Georgia state hotel-motel fee (ends on the 31st day of continuous occupancy) and Georgia state+local sales tax (7% in Fannin per the GA DOR rate chart effective July 1, 2026). Tax is due monthly by the 20th, with a 15% late penalty, filed on the county's online portal — and even when a marketplace facilitator remits, the owner must still log in and affirm the remittance. Operating without a valid Certificate is punishable by "a fine not to exceed $1,000.00 per day", adjudicated through the Fannin County Magistrate Court; each day marketed, advertised, or rented is a separate violation. Scope note: the ordinance applies to unincorporated Fannin County "or within those cities in the County which are administered by the County" (it does not enumerate which cities); the City of Blue Ridge runs its own separate STR program.

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • county Accommodation Excise Tax Certificate (STVR) Required
    Fee: $225 / year · Renewal: Annual. All certificates expire December 31 of each year following the initial year of issuance. Prior certificates expired August 31, 2025; the 2026 certificate was due September 1, 2025 with expiration December 31, 2026; thereafter the due date is December 31. A certificate expired more than sixty (60) days beginning March 1 requires a new initial application. · Applies to: Every dwelling unit operated as a short-term vacation rental in the unincorporated areas of Fannin County and in those cities within the County which are administered by the County. One certificate is required per dwelling unit. Issued only to a person with an ownership interest or to a Management Company under contractual agreement. · official page ↗
  • county Annual Certificate Renewal Required
    Fee: $225 / year · Renewal: Annually by December 31. Renewal requires affirming all accommodation excise taxes were collected and timely remitted by the 20th of each month, and that the certificate was not revoked in the last 12 months. A renewed certificate is valid immediately following its issuance each calendar year. · Applies to: All existing Accommodation Excise Tax Certificate holders, renewed on the county's software platform. Renewing annually is the owner's responsibility. · official page ↗
  • county Monthly Accommodation Excise Tax Return (online portal) Required
    Fee: — · Renewal: Monthly, due by the 20th for the prior month's rentals. · Applies to: Owners, management companies, tax compliance companies, and marketplace facilitators. Owners whose tax is remitted by a marketplace facilitator must still log in and affirm the remittance. · official page ↗
  • county Local Point of Contact (24/7, 2-hour response at the STVR) Required
    Fee: — · Renewal: Continuous; the posted notice must be updated within seven days of any change of Point of Contact and/or that person's telephone number. · Applies to: All STVRs. Must be at least 18 years old, or a Management Company. May be, but need not be, the owner. Name, cell phone, and email must be kept on file with the County at all times; material changes must be reported in writing to the Director of the Lodging Division within fifteen calendar days. · official page ↗
  • county Posted Certificate and Guest Information Sheet Required
    Fee: — · Renewal: Continuous. A copy of the info sheet must be submitted with the application — applications without it will not be accepted. · Applies to: All STVRs. The valid certificate plus a clearly visible and legible notice must be posted in a conspicuous location inside the main entrance on or adjacent to the front door. · official page ↗
  • county Certificate Number Displayed on All Listings Required
    Fee: — · Renewal: Continuous. · Applies to: All advertised STVR listings on marketplace facilitator platforms and management company websites. · official page ↗
  • county Short-Term Rental Liability Insurance Required
    Fee: — · Renewal: Continuous — all affirmations necessary to obtain a Certificate must be continuously maintained throughout the duration of the Certificate and any renewal. · Applies to: All STVR property owners; affirmed at application and must be continuously maintained. · official page ↗
  • county Tourism Accommodation Permit (multi-structure properties only) Not required
    Fee: — · Renewal: Not specified in the ordinance. · Applies to: Only properties where more than one structure is rented on the same property. Issued by the Fannin County Department of Health and required BEFORE an Accommodation Excise Tax Certificate is issued. · official page ↗
  • county Life-Safety, Waste, Signage and Utility Standards Required
    Fee: — · Renewal: Continuous. · Applies to: All STVRs. Affirmed at application; certificates will not be issued if the connectivity certification or emergency phone number is omitted. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Fannin County Accommodation Excise Tax (lodging/hotel-motel tax) — — — —
Georgia State Hotel-Motel Fee — — — —
Georgia State + Local Sales and Use Tax — — — —

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
—
Cap on licenses
—

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Frequently asked questions

Is Airbnb legal in Fannin County?
Short-term vacation rentals (STVRs) are legal in unincorporated Fannin County but require a county-issued Accommodation Excise Tax Certificate under the Short-Term Vacation Rental Ordinance of Fannin County, Ordinance 2025-02 ("Revised August 26,2025"; Section 15: "This Chapter shall become effective on August 26, 2025."; adopted by majority vote of the Board of Commissioners on August 26, 2025 per the County Clerk's certification page). The county "did commence issuing Accommodation Excise Tax Certificates on November 1, 2023". An STVR is a residential dwelling unit provided for lodging "for a period not to exceed 30 consecutive days"; "If rental is more than 30 days, it is not considered a Short-Term Rental" and no tax is levied "for rentals over thirty (30) consecutive days." It is unlawful to "use, operate, rent, offer, or advertise a STVR" without a valid current Certificate, and the certificate number "must be displayed on advertised listings for each Marketplace Facilitator platform including, but not limited to: AirBNB, VRBO, and Management Company websites." The Certificate is a per-dwelling-unit ministerial registration, not a discretionary land-use permit: "Upon submission of a properly completed application, an applicant meeting the conditions and requirements of this Ordinance for the operation of a STVR shall qualify for and be issued an Accommodation Excise Tax Certificate." Fee is $225.00 initial and $225.00 annual renewal per STVR (still current on the county's February 2026 application packet: "New Certificate fee: $225.00 Owner Transfer Fee $ 50.00"), $50.00 owner-transfer fee, $25.00 late penalty. Certificates "shall expire on December 31 of each year following the initial year of issuance"; prior certificates expired August 31, 2025, the 2026 certificate was due September 1, 2025 with expiration December 31, 2026, and "Thereafter the due date will be December 31." A certificate expired more than sixty (60) days beginning March 1 requires a new initial application. Key operating limits: only one party of guests per dwelling unit; a Point of Contact available 24 hours a day who must "respond to complaints at the STVR within two (2) hours after notification" (the county's Required Info Sheet states the contact "Must be able to be on site within 2 hours"); posted certificate plus an emergency/occupancy notice inside the unit; reflective 911 address marker; working smoke detectors "in every bedroom and on all habitable floors" (CO detectors where applicable per fire safety codes) and a minimum-rated 2A10BC fire extinguisher on each level; trash service at least weekly or within 24 hours of guest departure; short-term rental liability insurance; a Tourism Accommodation Permit from the County Department of Health if more than one structure is rented on the same property; no commercial events; no firearm discharge, uncontained fires, or fireworks; no parking on road right-of-way; the dwelling unit must be connected to septic or municipal sewer. Occupancy is an owner-declared "maximum occupancy rate" that must be posted — the ordinance sets NO numeric occupancy formula. Notably there is NO primary-residence requirement, NO minimum-stay, NO annual night cap, and NO cap on the number of certificates anywhere in the 16-page ordinance; the county publishes a Land Development Ordinance and no zoning ordinance (the Fannin County Development Authority states "There is no zoning in the unincorporated areas of Fannin County, as well as the City of McCaysville and City of Morganton"). Taxes: 6% county accommodation excise tax on rent ("a tax in the amount of six percent (6%) of the rent"; O.C.G.A. 48-13-51(b) "empowers Fannin County to impose a hotel-motel excise tax not to exceed 8%"); plus the $5.00/night Georgia state hotel-motel fee (ends on the 31st day of continuous occupancy) and Georgia state+local sales tax (7% in Fannin per the GA DOR rate chart effective July 1, 2026). Tax is due monthly by the 20th, with a 15% late penalty, filed on the county's online portal — and even when a marketplace facilitator remits, the owner must still log in and affirm the remittance. Operating without a valid Certificate is punishable by "a fine not to exceed $1,000.00 per day", adjudicated through the Fannin County Magistrate Court; each day marketed, advertised, or rented is a separate violation. Scope note: the ordinance applies to unincorporated Fannin County "or within those cities in the County which are administered by the County" (it does not enumerate which cities); the City of Blue Ridge runs its own separate STR program.
Do I need a license or registration for a short-term rental in Fannin County?
Yes — Fannin County requires: Accommodation Excise Tax Certificate (STVR); Annual Certificate Renewal; Monthly Accommodation Excise Tax Return (online portal). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Fannin County?
Fannin County Accommodation Excise Tax (lodging/hotel-motel tax), Georgia State Hotel-Motel Fee, Georgia State + Local Sales and Use Tax. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Georgia

Cities in this county Blue Ridge

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.