Wake County, NC Short-Term Rentals: Permit Requirements (2026)

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." — 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%) — 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 — 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.