6 county-level rules, plus city-specific rules for 3 cities in Wake County, North Carolina.
Verified from official government sources
Wake County itself does not issue a single short-term rental permit for unincorporated areas — the Wake County Unified Development Ordinance (UDO) regulates homestays and tourist homes through zoning use standards in Article 4. Inside the 12 incorporated municipalities (Raleigh, Cary, Apex, Wake Forest, Garner, Holly Springs, Fuquay-Varina, Morrisville, Knightdale, Rolesville, Wendell, Zebulon), each town's own zoning permit applies.
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...
Short-term rental guests in unincorporated Wake County are subject to Chapter 92 of the Wake County Code (adopted 12-4-2023). §92.05(D) singles out playing radios, stereos, TVs, phonographs, tape decks or musical instruments during NIGHTTIME HOURS (11 p.m. - 7 a.m.) at a volume that annoys a reasonable person, while §92.03(A)(2) applies the same plainly-audible standard 24/7. Hosts are typically held responsible under the property-owner provisions.
Wake County Code §92.05(D) (Ord. passed 12-4-2023)
(D) The playing of any sound magnifying device, radio, television, stereo, phonograph amplifier system, tape deck, tape recorder or other musical instrument in such a manner or with such volume, during nighttime hours, as to annoy or disturb the quiet, comfort or repose of any reasonable person in any dwelling, hotel or other type of residence.
Wake County levies a 6% Room Occupancy Tax on the gross receipts from rental of any room, lodging or accommodation furnished by a hotel, motel, inn, tourist camp, Airbnb, VRBO or similar place within the county, authorized by N.C. Session Law 1991-594 and the Wake County Board of Commissioners' December 1991 levy (effective January 1, 1992). Combined with NC state sales tax (4.75%) and Wake County local sales tax (2.5%), short-term rental guests pay roughly 13.25% in taxes.
N.C. Session Law 1991-594 (Wake County Room Occupancy Tax)
The Wake County Board of Commissioners is authorized to levy a room occupancy tax of up to six percent (6%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax does not apply to accommodations f...
The Wake County UDO does not set a separate per-guest STR parking standard — homestays and tourist homes use the residential parking baseline in UDO Article 8 (off-street parking and loading) at one space per bedroom for the principal dwelling, with no on-street count requirement in unincorporated areas. Inside Raleigh, STRs must meet the underlying single-family parking standard and may not use the STR as a justification for additional curb cuts.
Wake County's UDO does not impose a single countywide guest-count cap on short-term rentals — instead, occupancy is tied to the zoning use category (homestay vs. tourist home) and to NC Building Code/Fire Code limits based on bedroom count and exits. Inside Raleigh, the 2021 STR ordinance (TC-8-20) caps STR units at 25% of any multifamily building or two units, whichever is greater.
Every operator of a short-term rental in Wake County — including Airbnb and VRBO hosts — must complete a Gross Receipts Tax Application with Wake County Tax Administration to establish an account number before the first booking, then file a monthly Room Occupancy Tax return even when no tax is owed (zero return). The requirement traces to N.C. Session Law 1991-594 as adopted by the Board of Commissioners on December 16, 1991.
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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