Tallulah Falls is a town in Habersham and Rabun counties in the U.S. state of Georgia near the Tallulah River. The population was 168 at the 2010 census. It started out in the 1880s as a tourist town for the multitude of visitors to Tallulah Falls.Tallulah Falls was the filming location for portions of the 1972 film Deliverance.Tallulah Bankhead was named after her paternal grandmother, who in turn was named after Tallulah Falls.