Asheville, NC Short-Term Rentals: Taxes & Fees (2026)

Asheville folds the tax obligation directly into the zoning permit's special requirements rather than leaving it to a separate revenue ordinance. Sec. 7-16-1(c)(9)o provides that "the homestay owner or operator must pay any applicable taxes, including occupancy and sales taxes, to the appropriate governmental entity," and Sec. 1)i repeats the same duty word for word for short-term vacation rentals. "Appropriate governmental entity" reaches beyond the city itself: Buncombe County and the State of North Carolina both levy occupancy and sales tax on short-term lodging, and this subsection makes compliance with those state and county obligations a condition of keeping the local zoning permit in good standing, not merely a separate tax-collection matter.

Because the tax duty sits inside the same numbered subsection structure as the permit, insurance, and inspection requirements, the planning and development director can treat a documented failure to remit occupancy or sales tax as a failure to maintain the special requirements under Sec. 7-5-4(j), the same standard that governs the homestay and short-term vacation rental permits generally. The requirement applies regardless of whether the property is rented through a booking platform, a management company, or directly by the owner; the owner or operator, not the platform, bears the obligation to see that occupancy and sales taxes reach the county and state.