Taxes & Fees: Apex vs Cary
How do taxes & fees rules compare between Apex, NC and Cary, NC?
Cary has fewer restrictions than Apex.
Apex, NC
Wake County
Short-term rentals in Apex collect a stack of state and county taxes on every stay of less than 90 continuous days. Wake County imposes a 6% Room Occupancy Tax (levied December 1991 under NC General Assembly authorization) on the gross receipts derived from the rental of rooms, lodgings, and accommodations including Airbnb, VRBO, and Booking.com bookings, remitted monthly to the Wake County Tax Administration. North Carolina imposes a 4.75% state sales tax on accommodations under NC G.S. 105-164.4(a)(3) and Wake County imposes a 2.0% local sales tax (combined 6.75% sales tax), administered by the NC Department of Revenue and remitted monthly or quarterly depending on volume. Combined effective lodging tax burden on an Apex STR stay is approximately 12.75% (6% county occupancy + 6.75% combined state and local sales tax). Apex itself does not impose a separate municipal occupancy tax. Stays of 90 or more continuous days to the same person are exempt from both county occupancy and state sales tax.
View full Apex rules →Cary, NC
Wake County
STR hosts in Cary must collect and remit North Carolina occupancy taxes. Wake County levies a 6% occupancy tax on short-term lodging. Some platforms remit taxes on behalf of hosts.
View full Cary rules →Key Facts Comparison
| Fact | Apex | Cary |
|---|---|---|
| Wake County Room Occupancy Tax | 6.0% (levied December 1991) | - |
| NC State Sales Tax on Accommodations | 4.75% (NC G.S. 105-164.4(a)(3)) | - |
| Wake County Local Sales Tax on Accommodations | 2.0% | - |
| Combined State + Local Sales Tax on Accommodations | 6.75% | - |
| Combined Effective Lodging Tax Burden | ~12.75% (6.0% county ROT + 6.75% state+local sales tax) | - |
| Town of Apex Separate Occupancy Tax | None (Apex does not levy a separate municipal occupancy tax) | - |
| Continuous-Stay Exemption | 90+ days to the same person (both county ROT and state sales tax) | - |
| County Filing Cadence | Monthly to Wake County Tax Administration | - |
| State Filing Cadence | Monthly or quarterly to NC Department of Revenue (volume-dependent) | - |
| Airbnb / VRBO Tax Collection | Generally collects and remits state sales tax + most county ROT (verify per booking) | - |
| Occupancy Tax | - | 6% (Wake County) |
| State Sales Tax | - | Applicable on short-term lodging |
| Platform Collection | - | Airbnb may remit some taxes |
| Registration | - | Required with county and state |
Highlighted rows indicate differences between cities.
Apex FAQ
What is the total tax rate on an Airbnb stay in Apex, NC?
An STR stay in Apex carries approximately 12.75% in lodging-related taxes: 6.0% Wake County Room Occupancy Tax (levied December 1991, applies to Airbnb, VRBO, and similar platform bookings as well as traditional lodging), plus 4.75% North Carolina state sales tax on accommodations under NC G.S. 105-164.4(a)(3), plus 2.0% Wake County local sales tax (6.75% combined state-and-local sales tax on accommodations). The Town of Apex does not levy a separate municipal occupancy tax. Stays of 90 or more continuous days to the same person are exempt from both county ROT and state sales tax.
Does Airbnb collect Apex / Wake County taxes automatically?
Generally yes. Airbnb's North Carolina tax-collection agreement covers the 4.75% state sales tax and the 2.0% Wake County local sales tax on accommodations for platform-booked stays statewide, and Airbnb collects the 6% Wake County Room Occupancy Tax in most cases. VRBO has similar arrangements. However, the operator remains the responsible taxpayer of record under both state and county law - verify on Airbnb's tax-collection support article and on the Wake County Tax Administration site that the specific tax is being collected for your Apex booking. Off-platform direct bookings always require the operator to register with both Wake County Tax Administration and the NC Department of Revenue and remit the full ~12.75% stack manually.
Does the Town of Apex impose its own occupancy tax on short-term rentals?
No. The Town of Apex does not levy a separate municipal occupancy tax on short-term rentals or other lodging. The operative lodging tax stack inside Apex's town limits is the 6.0% Wake County Room Occupancy Tax (levied December 1991 under NC General Assembly authorization) plus the 6.75% combined state-and-local sales tax on accommodations (4.75% NC state sales tax + 2.0% Wake County local sales tax) administered by the NC Department of Revenue. Combined effective burden is approximately 12.75% on each Apex STR stay.
Cary FAQ
What taxes do Airbnb hosts pay in Cary, NC?
Hosts must collect Wake County's 6% room occupancy tax and applicable NC state sales tax. Some platforms collect taxes automatically, but verify your obligations.
Do I need to register as a tax collector for my STR in Cary?
Yes. Register with Wake County and the NC Department of Revenue to properly collect and remit occupancy and sales taxes.
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