Taxes & Incentives
Taxes & Incentives
Doing Business in Rabun County
Resources for Starting a Business in Rabun County
Thinking about starting a business in Rabun County? The University of Georgia Small Business Development Center is designed to provide quality business and economic development assistance to businesses and prospective businesses in order to promote growth, expansion, innovation, increased productivity, and improved management. These objectives are accomplished by providing one-on-one consulting and business training programs and webinars, assisting clients with exporting and procurement, supporting minority business development, conducting applied economic research, and fostering rural development.
In 2018, the SBDC consulted with over 4,000 clients and trained more than 2,900 Georgians through its programs. Over the last five years, SBDC clients have:
- Started 1,741 new businesses
- Created 13,849 jobs
- Raised $885M in capital through loans and equity financing
- Topped $9.7B in total sales
The SBDC has offices across the state, including one less than an hour from Clayton in Gainesville and one less than two hours from Clayton in Athens. To learn more about the SBDC and its offerings, visit georgiasbdc.org.
Revolving Loan Fund
Rabun County offers a Revolving Loan Fund (RLF) to provide gap financing to qualified businesses in the county to assist with their establishment, growth, and/or expansion. The RLF is designed to supplement lending provided by commercial lenders.
Economic development activities funded through the RLF program are intended to meet the following objectives:
- To encourage the creation and retention of permanent jobs which provide a wage appropriate to the skills and experience of the local workforce.
- To encourage the leveraging of new private investment in the county in the form of fixed assets and working capital investments.
- To perpetuate a positive and proactive business climate that encourages the retention and expansion of existing businesses and helps to attract desirable new businesses.
- To lend monies at interest rates and loan maturities that encourage business development and facilitate reinvestment in Rabun County.
Learn more here.
Planning & Zoning
Building Permits
- New Construction $175.00
- Repairs/Additions/Remodels $75.00
- Other $75.00
Planning Contact:
Boyce Speed
Planning Administrator
Phone: (706) 782-1579
Fax: (706) 212-2701
Zoning:
- Rezoning or variance request $400.00
- Variance Request $200.00
Zoning Contact:
Richard Moncus
Zoning Administrator, City of Clayton
rmoncus@cityofclayton.gov
Office: 706-782-4512
Additional Zoning and Permitting information can be found at www.rabuncounty.ga.gov
County Tax Data
Property Tax
| County (UnInc) | City of Clayton | Dillard | Mountain City | Sky Valley | Tallulah Falls | Tiger | |
|---|---|---|---|---|---|---|---|
| County | 9.678 | 9.678 | 9.678 | 9.678 | 9.678 | 9.678 | 9.678 |
| School | 9.072 | 9.072 | 9.072 | 9.072 | 9.072 | 9.072 | 9.072 |
| City | -- | 8.566 | -- | -- | 15.608 | 5.663 | -- |
| Total Mill Rate | 18.750 | 27.316 | 18.750 | 18.750 | 34.358 | 24.413 | 18.750 |
- Assessed Value = 40% of Appraised Value
- Tax = Mill Rate/$1,000 of Assessed Value
- Effective Tax Rate = $1,000 Appraised Value
Sales Tax
| Jurisdiction | Rate | Details |
|---|---|---|
| State | 4% | |
| County | 1% | |
| SPLOST | 2% | (1% SPLOST: 10/19-9/25) (1% E-SPLOST: 7/16 - 6/21) |
| Total | 7% |
- 2016 tax data provided by the Rabun County Tax Commissioners Office
Inventory Tax Exemption (Freeport)
A 100% “Freeport” tax exemption was approved on September 25, 2012 in Rabun County and applies to the following types of inventory:
- Manufacturer’s raw material and goods in the process inventory
- Finished goods held by the original manufacturer
- Finished goods destined to be shipped outside Georgia