Updated November 2026
The two taxes on a short stay
Sales tax. A rental of an accommodation for fewer than 90 days is subject to North Carolina sales tax at the general state rate (4.75%) plus the county's local and transit sales tax. The taxable amount includes the cleaning fee, any reservation fee and any booking-platform fee the guest pays, not just the room rate. In Mecklenburg County the combined rate rose from 7.25% to 8.25% on July 1, 2026.
Occupancy tax. On top of sales tax, most counties and many towns levy a room occupancy tax on the same stays. Rates in our markets run from nothing to about 8%. The rate, the filing frequency and the due date are set locally, which is why the table below exists.
Who has to remit it
The rule is the same for both taxes: whoever collects the guest's payment remits the tax. A local manager that collects rent is liable even when the home is also listed online. An owner who collects rent directly is liable themselves. The UNC School of Government's analysis is the clearest statement of this we have found, and it is the one we follow.
The booking platforms collect and remit some taxes in some places, and that is where owners get into trouble: they assume everything is covered. Whether a given platform remits the state sales tax, the county occupancy tax and the town occupancy tax for a given address are three separate questions, and the answer changes. If any of the three is not covered, the person who collected the money owes it, with penalties for late filing.
When Host Carolina manages a home, we collect, file and remit, and the tax appears as its own line on your statement so you can see it was paid.
Rates by town
From our October 2026 research. "Verified" means the rate is on a government page or in a primary document; "confirm" means it comes from a July 2026 trade-association profile and we have not found it on a government source. We re-check every rate for your address before listing.
| Place | Occupancy tax | Filing | Status |
|---|---|---|---|
| Beech Mountain | 6% total | Monthly with the town, due the 15th. Annual Rental Affidavit of Compliance due Jan 1; listing form due May 30 and Nov 30. | Verified |
| Sugar Mountain | 6% | Due within 20 days of month end. Owners and agents must list with the Village by May 30 each year. | Verified |
| Blowing Rock | 6% | Monthly, due the 20th. A zero report is required for months with no rentals. | Verified |
| Watauga County | 6% on stays under 90 days | Monthly, due the 15th, late after the 20th. The trade-association profile says unincorporated areas only. | Rate verified; scope confirm |
| Avery County | 6% (since Aug 1, 2024) | Due the 20th even if not rented; annual registration; paid to the Avery County TDA. | Rate verified; scope confirm |
| Boone | About 6% | — | Confirm with the town |
| Banner Elk | About 6% | — | Confirm with the town |
| Mecklenburg County (Charlotte) | About 8% (6% + 2%) | The only NC county above 6%. | Confirm with the county |
| Union County | No county tax; Monroe about 5% | Indian Trail passed an occupancy tax on the Nov 4, 2025 ballot; rate not yet published on a town source. | Confirm |
| Cabarrus County (Concord, Harrisburg) | About 6% | — | Confirm |
| Gaston County | About 3% | — | Confirm |
| Lincoln County | About 3% | — | Confirm |
| City of Hickory | About 6% | — | Confirm |
| Mooresville | About 4% | — | Confirm |
| Catawba and Iredell counties | None | — | Confirm |
| Rock Hill and Fort Mill, SC | South Carolina rules differ | We confirm them for your address. | — |
Lenoir and Caldwell County are not in the table because we have not verified a rate there; we confirm it per address.
What this means in practice
- A guest paying $1,000 for a stay in Blowing Rock is paying sales tax and 6% town occupancy tax on top. Price the listing knowing the guest sees the total.
- If you self-manage, find out exactly which taxes each platform remits for your address, then file the rest yourself, every month, including zero months where the town requires it.
- Some towns attach annual paperwork to the tax: Beech Mountain's affidavit and listing forms, Sugar Mountain's May 30 listing, Avery County's registration. Missing those is a separate problem from missing the tax.
- The occupancy tax does not depend on whether the town allows short-term rentals in your zoning district. That is a different question, covered in Can I rent my house short-term in my town?
Market pages for Blowing Rock, Beech Mountain, Boone and Charlotte repeat the rules for each town next to what homes there earn. The revenue check shows revenue before tax, which is the figure the medians use.
None of this is tax advice. Rates change, and the sources are below.
Questions owners ask
Does Airbnb collect occupancy tax in North Carolina?
The platforms remit some taxes in some places. Whether a platform covers the state sales tax, the county occupancy tax and the town occupancy tax for a given address are three separate questions. Whoever collected the guest's payment is liable for anything not remitted, so check each tax rather than assuming.
Who is responsible for occupancy tax when a property manager runs my rental?
Whoever collects the guest's payment remits the tax. A local manager that collects rent is liable for it even when the home is also listed online. Host Carolina collects, files and remits for the homes it manages and shows the tax on the owner statement.
What is the occupancy tax rate in Blowing Rock?
6%, filed monthly with the town and due on the 20th, with a zero report required for months with no rentals. Watauga County also levies 6% on stays under 90 days; a trade-association profile says the county tax applies only in unincorporated areas, which we have not confirmed.
Is the cleaning fee taxable in North Carolina?
Yes. The NC Department of Revenue treats cleaning, reservation and facilitator fees as part of the gross receipts of a rental of accommodations, so sales tax applies to them as well as to the room rate.
See what your home should earn
Put in your address and you will see your market range in about a minute, no phone number needed. Or call or text (828) 478-8024 and an owner of the company answers.
Sources
- NC Department of Revenue, Rentals of Accommodations — https://www.ncdor.gov/taxes-forms/sales-and-use-tax/rentals-accommodations
- NC Department of Revenue, Important Notice: Mecklenburg County sales and use tax increase — https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-mecklenburg-county-sales-and-use-tax-increase
- UNC School of Government, Occupancy Taxes and Airbnb — https://canons.sog.unc.edu/occupancy-taxes-and-airbnb/
- Town of Beech Mountain, occupancy tax — https://townofbeechmountain.com/?p=417
- Town of Beech Mountain, rental compliance — https://townofbeechmountain.com/?p=9419
- Village of Sugar Mountain, Taxes — https://seesugar.com/village/government/taxes/
- Town of Blowing Rock, Occupancy Tax Form — https://townofblowingrocknc.gov/services/occupancy-tax-form
- Watauga County, Room Occupancy Tax — https://wataugacounty.org/App_Pages/Dept/Tax/roomtax.aspx
- Avery County Tourism Development Authority, occupancy tax information sheet — https://cms3.revize.com/revize/averycountync/AC%20TDA%20INFO%20SHEET.pdf
- Town of Indian Trail, Occupancy Tax FAQ — https://indiantrail.org/DocumentCenter/View/4335/Occupancy-Tax-FAQ
- NC Restaurant and Lodging Association, North Carolina Occupancy Taxes (July 2026 profile; trade association, not a government source) — https://www.ncrla.org/wp-content/uploads/2026/08/2026-North-Carolina-Occupancy-Taxes-July-2026_opt.pdf