2 county-level rules, plus city-specific rules for 3 cities in Wake County, North Carolina.
Verified from official government sources
Wake County, NC does not issue a county-level short-term rental permit. The only county obligation on STR operators is the 6% Room Occupancy Tax, first levied by the Wake County Board of Commissioners in December 1991 under the authority of NC Session Law 1991-594, Section 4. The tax expressly applies to rooms and houses rented through Airbnb, VRBO and similar platforms. STR operating/zoning permits are issued at the municipal level (Raleigh, Cary, Apex, etc.). A monthly tax return must be filed by the 20th of the following month.
Wake County Tax Administration — Room Occupancy Tax (Business Property)
The Room Occupancy Tax also applies to rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Windu, Rooorama, etc. Retailers must complete a Gross Receipts Tax Application to establish an account number for tax reporting purposes. A report must be filed each month on or before the twentieth day of the month following the month in which the tax accru...
Wake County imposes a 6% Room Occupancy Tax on the gross receipts from any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the County, including short-term rentals booked through Airbnb, VRBO, Windu, Rooorama, and similar online platforms. The tax piggybacks on NC General Statute § 105-164.4(a)(3) (the state sales tax on accommodations) for its tax base and is administered under the uniform county occupancy-tax provisions of NC GS § 153A-155. The Wake County Board of Commissioners originally adopted the room occupancy tax in December 1991. Monthly returns are due on or before the 20th day of the month following the month in which the tax accrues. The tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent, or religious organizations, nor to accommodations furnished to the same person for at least 90 continuous days. Combined with the 4.75% NC state general sales tax and 2.25% Wake County local sales tax on accommodations under § 105-164.4(a)(3), STR guests in Wake County typically pay roughly 13% total tax on a short-term stay.
Wake County Tax Administration — Room Occupancy Tax
Wake County levies a Room Occupancy Tax of 6% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place within the County. The Room Occupancy Tax also applies to rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Windu, Rooorama, etc. A report must be filed each month on or b...
3 cities in Wake County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
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