Short-term rental permit rules in Wake County, NC β also called Airbnb permits, vacation rental licenses, or STR registration β list the application steps, fees, and operating requirements for hosting.
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, North Carolina does not require a county-issued short-term rental permit. The county Code of Ordinances contains no STR registration, license, or zoning ordinance applicable to unincorporated Wake County; the Wake County Unified Development Ordinance treats lodging uses through standard zoning districts rather than through an STR-specific permit. The only county-level obligation that does apply to STR operators is the Wake County Room Occupancy Tax (a/k/a "Room Occupancy and Tourism Development Tax"). The Wake County Board of Commissioners first levied this tax at 6% of gross receipts in December 1991, using the special authority granted by North Carolina Session Law 1991-594, Section 4, which authorized Wake County's Board of Commissioners 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 subject to the state sales tax. The tax is administered by Wake County Tax Administration. Critically, the Wake County Tax Administration's Room Occupancy Tax page expressly states that the tax also applies to "rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Windu, Roomorama, etc." β closing any argument that the 1991 law's "hotel, motel, inn, tourist camp, or similar place" language excludes platform STRs. Operators must register a Gross Receipts Tax account with Wake County Tax Administration and file a return on or before the 20th of the month following the month in which the tax accrues. Exemptions are limited to (a) accommodations furnished by nonprofit organizations in furtherance of their charitable mission and (b) rentals to the same person for 90 or more consecutive days. The 6% county tax stacks on top of the North Carolina state sales tax (4.75%) and the Wake County local sales tax (2%) β guests of an STR therefore see a combined ~12.75% lodging-tax load before any city-level fees. STR operating, zoning, and registration requirements live at the municipal level: Raleigh requires an STR zoning permit (approximately $172 per year), Cary, Apex, and other Wake County towns each have their own regimes. Operators using Airbnb should confirm directly with the platform whether Airbnb collects and remits the Wake County 6% on their behalf β Airbnb has tax-collection agreements covering many but not all North Carolina lodging taxes, and even where it collects, hosts using non-Airbnb platforms or direct bookings remain responsible for filing.
Failure to remit the Wake County Room Occupancy Tax exposes the operator to back-tax assessment, interest, and penalties under the county's Gross Receipts Tax Application framework and NCGS Chapter 105. Wake County applies a $25 or 10% (whichever is greater, up to $1,000) penalty on returned/insufficient-funds payments. Standard delinquency penalties for unpaid occupancy tax under NCGS Β§ 105-236 (failure to file/pay) can include penalties of up to 25% of the tax due plus interest. Continued operation without remittance can also subject the operator to NCGS Β§ 105-243 collection actions including liens. Wake County does not impose STR zoning violations of its own β those are pursued by the host city or town, not the county.
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