Short-Term Rental Regulations in North Carolina
State Overview
North Carolina does not preempt local STR regulation — each city sets its own rules. The state imposes a 4.75% State Sales Tax (Accommodations) in addition to any local taxes. Cities in North Carolina
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Asheville | ✓ Required | 13.75% | No limit | Varies | → |
North Carolina's STR Landscape
North Carolina does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 4.75% State Sales Tax (Accommodations) in addition to local taxes.
Asheville has 2 permit types (Homestay Permit, Short-Term Vacation Rental (STVR) Permit (Resort Zoning District only)). Primary residence is required for at least one permit type. The combined tax rate is 13.75%.
Other States
Arizona 2 cities California 4 cities Colorado 1 city District of Columbia 1 city Florida 4 cities Georgia 2 cities Hawaii 2 cities Illinois 1 city Louisiana 1 city Massachusetts 1 city Nevada 1 city New York 1 city Oregon 1 city South Carolina 1 city Tennessee 2 cities Texas 3 cities Washington 1 city