Quote Originally Posted by Sephiroth View Post
You could just read the definition of theocracy if you are not sure.
I'll just drop it here to make it easier.

theocracy[ thee-ok-ruh-see ]
noun [plural the·oc·ra·cies.]
1. a form of government in which God or a deity is recognized as the supreme civil ruler, the God's or deity's laws being interpreted by the ecclesiastical authorities.
2. a system of government by priests claiming a divine commission.
3. a commonwealth or state under such a form or system of government.

So, yeah, you do kind of need a God to have a Theocracy. As the White Wizard said, "Theos" means "god". Theology? Study of God. Theocracy? Rule of God.