Short-Term Rentals in Wake County, NC (2026)

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 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.

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...