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. 7-16-1(c)(64.1)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.