6 county-level rules, plus city-specific rules for 2 cities in Guilford County, North Carolina.
Verified from official government sources
Guilford County has no standalone short-term-rental permit. A whole-house STR is treated as a lodging use under the Unified Development Ordinance; a hosted Bed & Breakfast Home (8 or fewer guest rooms) is allowed as a home occupation where the owner or manager lives on site.
Guilford County UDO Sec. 5.9.A
The bed and breakfast must be the permanent residence of the owner or the manager of the business, operating as a home occupation. The use shall be located in a structure which was originally constructed as a dwelling.
Guilford County levies a 3% room occupancy and tourism development tax on the gross receipts from renting any room, lodging, or similar accommodation, including short-term rentals. Airbnb and Vrbo generally collect and remit it for platform bookings; direct-booking hosts must file with the county Tax Department.
N.C. Session Law 1983-988, Sec. 2
The county room occupancy and tourism development tax that may be levied under this act shall be three percent (3%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp, or other similar place within the county.
For the Bed & Breakfast Home lodging use, Guilford County's UDO requires two parking spaces for the residence plus one space per designated guest room. There is no separate parking rule for an ordinary whole-house short-term rental beyond the district's residential standards.
Guilford County UDO Sec. 5.9.A
Parking: Two (2) spaces for single family residence and one (1) per designated guest room.
Guilford County does not mandate short-term-rental liability insurance in its ordinances. NC law also caps rental fees and limits registration, so insurance is a practical protection rather than a county rule. Most hosts rely on platform coverage plus their own commercial or STR-endorsed policy.
NC Gen. Stat. 160D-1207(c)
A special fee or tax on residential rental property... shall not exceed five hundred dollars ($500.00) in any 12-month period.
Guilford County requires on-site residency only for the Bed & Breakfast Home use, which must be the owner's or manager's permanent home run as a home occupation. There is no county rule requiring a host to be physically present during every whole-house short-term-rental booking.
Guilford County UDO Sec. 5.9.A
Meals served on the premise shall be only for overnight guests of the facility and not to the general public.
For the Bed & Breakfast Home use, yes. Guilford County's UDO requires the bed-and-breakfast to be the permanent residence of the owner or manager. The UDO does not impose a primary-residence rule on ordinary whole-house short-term rentals.
Guilford County UDO Sec. 5.9.A
The bed and breakfast must be the permanent residence of the owner or the manager of the business, operating as a home occupation.
2 cities in Guilford County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
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