Ellijay, GA Short‑Term Rental (STR) Investor Guide: County and State Rules, Permits, Taxes, and Contacts

Note on jurisdiction: Ellijay is split between the City of Ellijay (inside city limits) and unincorporated Gilmer County (outside city limits). The county rules below apply in unincorporated Gilmer County; properties inside the City of Ellijay must also satisfy city requirements in addition to state requirements.

Overview: Are short‑term rentals allowed in Ellijay and Gilmer County?

Yes. Short‑term rentals are allowed in the unincorporated areas of Gilmer County under a county STR ordinance (Chapter 45), which took effect July 1, 2025. City of Ellijay properties are subject to city permit and zoning requirements. Hosts operating in either jurisdiction must comply with state tax and registration requirements. The official guidance emphasizes strict compliance with ordinance rules, safety standards, reporting, and enforcement provisions.

How to start a short‑term rental business in this market

For properties in unincorporated Gilmer County, the county STR registration portal is the primary entry point. The City of Ellijay requires a city permit and business license. In all cases, you must also handle state tax setup and monthly local tax reporting.

County STR registration process (unincorporated areas):

1. Initiate application

• Email strentals@gilmercounty-ga.gov with the subject “NEW STR HOST LICENSE”.
• Include: property address, owner’s name, owner’s email, owner’s phone, and whether you will use an agent (include a signed STR Authorized Agent form if so).
• You may also call 706‑635‑4361 if you need help; technical assistance for the online system is available from GovOS (now Neumo) at 888‑751‑1911.

2. Account creation and application

• The county will email you a unique account number and access code to the GovOS/Neumo platform.
• Log in to the county’s portal; complete the “Short‑Term Rental Host License” tasks:
  • Review and submit the STR Ordinance Attestation form (confirming you’ve read Chapter 45 and will comply).
  • Upload required documents (e.g., Agent Authorization if applicable).
  • Upload house rules per county specifications.
• Technical “how‑to” support is provided by Neumo/GovOS at 888‑751‑1911. County staff cannot walk you through the system.

3. Approval and payment

• Once the county approves your application, pay the annual license fee in the portal (Visa/MC/Disc/AmEx convenience fee ≈ 3% or $0.50 min; e‑check fee $1.00).
• Download and print your license; display it inside the STR unit at all times.

City of Ellijay process (inside city limits; see also state requirements below):

• Obtain a City of Ellijay business license (occupational tax) and any required STR permit from City Hall (706‑635‑7430).
• Verify zoning eligibility with the city planning department before acquiring or listing a property; STRs are generally limited to the Central Business District with conditional use in some areas and are typically prohibited in most residential zones.
• East Ellijay is a separate municipality; properties there should contact East Ellijay City Hall for specific requirements.

State tax registration (all properties):

• Register for a Georgia sales tax account (State Taxpayer ID) at the Georgia Tax Center and with the Georgia Department of Revenue. This is required even if platforms collect some taxes on your behalf.
• You will need your federal EIN to complete state registration.

Platform tax handling note:

• Platforms such as Airbnb/VRBO do not use the county reporting system. Owners must log into the county portal monthly to report all STR revenue, even if a platform collected/remitted occupancy taxes. If a platform paid your occupancy taxes, report gross revenue but show $0.00 due and note that taxes were paid by the platform.

Required documents, permits, licenses, and guidelines

Gilmer County (unincorporated) required items:

• STR Host License (annual), issued via GovOS/Neumo after application approval and payment.
• STR Ordinance Attestation (uploaded in portal).
• STR Authorized Agent form, if an agent will act on your behalf (uploaded in portal).
• House rules meeting county template requirements (uploaded in portal).
• Safety posting requirements inside the unit: emergency contacts and response; 24/7 local response capability; quiet hours; parking, trash/refuse, prohibited conduct; occupancy limit; fire safety and emergency information (must be posted; the county provides an example).
• STR License display inside the property at all times.
• Monthly Hotel/Motel tax remittance: submit via county portal, mail, or email, by the 20th of each month. Even zero‑activity months must be filed.

City of Ellijay (inside city limits) items:

• City STR permit (contact City Hall for current permit requirements).
• City business license/occupational tax (see city schedule).
• Compliance with zoning (Central Business District permitted; limited conditional use elsewhere; most residential areas prohibited).
• East Ellijay properties must contact East Ellijay City Hall for the local permit/license requirements.

State requirements (all properties):

• Georgia Department of Revenue Sales Tax/State Taxpayer ID registration.
• You are responsible for collecting/remitting applicable state sales tax and any local hotel/motel taxes.
• Platforms may collect some taxes; you must still file monthly and report total revenue.

Specific regulations (county, city, and state) and compliance expectations

Gilmer County (Chapter 45 – Short‑Term Rental Ordinance, effective July 1, 2025)

• License and registration:
  • Annual Short‑Term Rental Host License required; one dwelling unit per license.
  • Process, account setup, and payment handled via the GovOS/Neumo portal (login with the county’s mailed access code).
  • License must be displayed inside the STR at all times.
• Local contact and response:
  • A local contact must be available 24/7 and respond to complaints within 4 hours (the county posts a 24/7 STR complaint line for residents).
• House rules and guest safety:
  • Post emergency information: property address, nearest hospital, fire extinguisher locations, smoke/CO detector locations, fire escape routes/floor plan.
  • Quiet hours: Sunday–Friday 10:00 p.m.–8:00 a.m.; Friday–Sunday 11:00 p.m.–8:00 a.m.
  • Parking limited to driveway/garage; no parking on roads, grass, or easements.
  • Trash/refuse secured; follow posted pickup days.
  • Prohibited conduct: no disorderly conduct, trespassing, fireworks, firearms, uncontained fires, or unauthorized parties/events.
  • Occupancy must not exceed posted limit.
• Tax reporting:
  • Monthly Hotel/Motel tax reporting due by the 20th of each month (covers the prior month).
  • Three payment methods: portal (preferred), mail, or email with state sales tax report attached for the same period.
  • A 3% discount applies for timely filing.
  • Late penalties: 1% or $5 minimum, after the first day past the due date (penalty calculated as if 30 days late if filed late by one day).
  • Interest: 10% per annum, accruing daily starting the day after the due date.
  • Missing state sales tax reports may result in up to $100 penalties plus 12% annual interest on unpaid amounts.
• Enforcement:
  • County staff monitor compliance; violations can result in fines, citations, or license revocation.
  • Non‑registration and non‑payment are enforcement priorities.

City of Ellijay (inside city limits)

• Zoning restrictions:
  • STRs are primarily restricted to the Central Business District, with limited conditional use approvals; most residential zones prohibit STRs.
• Permits and licenses:
  • City business license/occupational tax required.
  • City STR permit required prior to operation.
• Inspections and monitoring:
  • City code enforcement monitors zoning and operating compliance.
• Fees and renewal:
  • Contact City Hall for current city permit and license fees and renewal requirements (see contact section).

State of Georgia

• Sales tax registration and collection:
  • Register with the Georgia Department of Revenue to obtain a sales/use tax ID number.
  • Collect and remit applicable state sales tax and local hotel/motel taxes (rates vary by jurisdiction).
• Platforms and reporting:
  • Airbnb/VRBO do not automatically use the county portal; owners must report all revenue monthly regardless of platform tax handling.

Compliance best practices

• Verify zoning and STR eligibility before acquisition; obtain written confirmation.
• Maintain a current, printed STR license and house rules displayed inside the unit.
• Keep accurate records of all bookings, revenue, taxes collected, and communications with county/city and neighbors.
• Promptly address complaints and ensure your local contact responds within 4 hours.
• File all monthly reports and payments on time; monitor penalties/interest to avoid cumulative exposure.

Contact information (local authority and support)

Gilmer County STR Program

• Physical address: 822 Industrial Boulevard, Suite 200, Ellijay, GA 30540
• Main line: 706‑635‑4361
• Email (STR licensing and applications): strentals@gilmercounty-ga.gov
• STR 24/7 Complaint Hotline: 762‑543‑5187
• Application and reporting portal (GovOS/Neumo): gilmercountyga.munirevs.com
• Assistance with the online platform (technical support only): Neumo/GovOS Support, 888‑751‑1911; email blt.str.support@govos.com

City of Ellijay (inside city limits)

• City Hall: 706‑635‑7430
• Physical address: 197 N. Main Street, Ellijay, GA 30540
• Zoning and permitting: confirm with City Hall for current STR permit and zoning requirements; East Ellijay is a separate municipality.

Georgia Department of Revenue (state tax registration)

• Phone: 877‑423‑6711
• Online registration: Georgia Tax Center (GTC) at gtc.dor.ga.gov; Georgia DOR at dor.georgia.gov

Links to source pages

County and state resources

• Gilmer County STR homepage (program overview, forms, contacts): gilmercounty-ga.gov/short-term-rental/
• Gilmer County GovOS/Neumo STR portal (application, payment, monthly filing): gilmercountyga.munirevs.com/
• Gilmer County STR FAQ (fees, taxes, system usage): gilmercountyga.munirevs.com/faq/
• STR Ordinance Attestation (required upload): drive.google.com/file/d/1f0ia-XSd4d8yk3IPbttnVy9TXurwP0dI/view?usp=sharing
• STR Authorized Agent form: drive.google.com/file/d/1tTzTt51Qmy5jt_HasS3sZn1yIieyAY3a/view?usp=sharing
• STR House Rules example: drive.google.com/file/d/13whPVG2m05j7lGll3uzl-IByju1sIudq/view?usp=sharing
• STR online complaint form: str.govos.com/complaint/?cityid=648
• STR Hotel/Motel Tax reporting form (PDF): drive.google.com/file/d/1t8tx67JbDJPuxEqmBiJTDmIirH7hNoIe/view?usp=sharing
• Fillable Hotel/Motel Tax reporting form (PDF): drive.google.com/file/d/1bVtadt0mb5AYEUD4HBaGtZISvG0TwNjG/view?usp=sharing
• Short-Term Rental Ordinance (Chapter 45): drive.google.com/file/d/10tWhfTGuJUjf46UDcp_wlhSE4-whDDdC/view?usp=sharing
• Short Term Rental Board Bylaws: drive.google.com/file/d/1BLLKMok3q-noveV_CfUwXXyKB0k1xvWU/view?usp=sharing
• Gilmer County Codes & Ordinances (Municode): library.municode.com/index.aspx?clientId=13661
• Georgia Department of Revenue (sales tax registration and filing): dor.georgia.gov/tax-registration
• Georgia Tax Center (online registration portal): gtc.dor.ga.gov

Third‑party analysis and summaries

• The Offer Sheet: Ellijay, GA Short‑Term Rental Regulations (City vs. county overview): local.theoffersheet.com/legal/ellijay-ga/
• Georgia STR Compliance: Understanding Gilmer County’s New Short‑Term Rental Ordinance: georgiastr.com/gilmer/understanding-gilmer-countys-new-short-term-rental-ordinance/

If you would like, I can turn this into a step‑by‑step compliance checklist tailored to whether your property is inside the City of Ellijay or in unincorporated Gilmer County.