Georgia · Helen

Helen

Helen, GA permits short-term rentals but gates them behind BOTH a mandatory dual registration regime AND a discretionary zoning approval, which is why this is "restricted" rather than merely "allowed_with_registration". Ord. No. 22-04-01 (adopted 5-17-22) amended Code §§ 14-26 and 14-27 to sweep STRs into the city's occupation tax scheme, defining an STR as "residential spaces located within the city limits, and rented out for overnight accommodations for a period of one to 30 nights." Every STR owner must hold a City of Helen Occupational Tax Certificate ($350 flat for 0-3 employees + a $15 administrative fee, due annually, expiring Dec 31), though only ONE certificate is needed even if the owner holds multiple STR properties in the city (§ 14-27(h)). Separately, under § 62-53 (amended by Ord. No. 23-09-01, adopted 10-17-23), each individual property/unit must file an annual Lodging Registration — "A separate registration shall be required for each place of business of an operator" — disclosing all online rental platforms used and naming TWO emergency contacts available 24 hours a day who can respond on-site within two hours; the city's Lodging Registration Application additionally requires proof of commercial or STR-specific insurance, a copy of house rules, a GA sales tax number, and certification that no deed restrictions/covenants bar STR use. The binding constraint is ZONING: under § 34-184(c)(7) short-term rentals are only a CONDITIONAL use in the C-2 pedestrian/highway commercial district (the section's history line ends with Ord. No. 22-07-01, 8-16-22), requiring a conditional use permit under § 34-133 (site plan prepared by a registered civil engineer, landscape architect, or architectural firm; adjacent-owner certified-mail notice; posted sign; newspaper ad; planning & design review board hearing; and final City Commission vote). The application fee is set by § 34-127 — NOT § 34-133 — at $75.00 single-family residential / $200.00 duplex, multifamily, commercial, industrial under 10 acres / $300.00 plus $15.00 per additional acre at 10.01+ acres. In C-3, § 34-185(c)(20) (history line ends with Ord. No. 25-01-01, 1-21-25) lists as a CONDITIONAL use "Short term rental accommodations designed to support the usage of an event facility as same is defined and identified above." STRs are NOT listed as a permitted, conditional, or accessory use in the R-1 (§ 34-177), R-2 (§ 34-178), or R-3 (§ 34-179) residential districts. R-4 multifamily (§ 34-180) expressly permits "Unrestricted rentals" and R-5 seasonal residential housing (§ 34-180.1) permits "Rental property, single or duplex dwellings" — but note the code nowhere states that these general rental permissions authorize STRs as defined in § 14-26, and R-5 map amendments are themselves conditional ("All seasonal residential housing (R-5) district amendments of the official zoning map shall be conditional amendments"), so treating R-4/R-5 as by-right STR districts is an INFERENCE, not a quote-anchored fact. Beyond the two registrations, Ord. No. 24-02-02 (adopted 3/19/24, amending Chapter 70 Utilities) requires that "SHORT-TERM RENTALS ARE REQUIRED TO PAY A COMMERCIAL UTILITY DEPOSIT" — $300 on that ordinance's account-deposit schedule, versus $200 residential. Taxes: 8% city hotel-motel excise tax on rent, with no tax on accommodations "furnished for a period of more than 30 consecutive days" (§ 62-51, rate set by Ord. No. 18-6-02, 6-26-18), plus 8% Georgia state+local sales tax on accommodations (White Co. jurisdiction code 154 on the DOR general rate chart effective July 1, 2026; the chart states "The state sales and use tax rate is 4%... state tax is included in the jurisdiction rates"), plus the $5.00/night Georgia State Hotel-Motel Fee (exempt for extended stays of 31 or more consecutive days to the same customer). Airbnb/VRBO act as marketplace innkeepers (O.C.G.A. § 48-13-50.4) and remit the 8% city excise, but the owner MUST still file a monthly lodging tax return by the 20th — including a $0.00 return in months with no rentals (§ 62-55(b)-(c)). An exhaustive Municode full-text search of the Code (15 code hits) found "short term rental" ONLY in §§ 14-26, 14-27, 34-184, 34-185, and 62-55 (§ 62-53 reaches STRs via "operator"): there is no cap on the number of STR licenses, no primary-residence requirement, no annual night cap, and no STR-specific minimum stay anywhere in the code. Note that the city's Lodging Registration form refers to a "City of Helen Short-Term Rental Host Ordinance," but no separately titled/codified STR host chapter exists in the Code as of Supp. No. 28 — the STR rules are the scattered amendments listed above. Code codified through Ordinance No. 25-11-02, enacted December 16, 2025 (Supp. No. 28); Municode states "Online content updated on March 27, 2026." No STR-related ordinance later than Ord. No. 2025-01-01 appears in Municode's OrdBank (a full audit of all 2026 Helen ordinances was not performed).

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