Buncombe County levies a 6% room occupancy tax on gross receipts from any room, lodging, or accommodation rented for fewer than 90 days, including Airbnb and VRBO stays. It is filed with the county Tax Department and due by the 20th of the following month.
Buncombe County's occupancy tax, authorized by local acts (S.L. 2001-162, later expanded through House Bill 347 / S.L. 2015-128), applies a 6% tax on gross receipts from short-term accommodations, including houses and rooms booked through Airbnb, VRBO and similar sites. The tax is in addition to state and local sales tax and is administered by the Buncombe County Tax Department. Operators register, then report and remit monthly. Some large platforms collect and remit on hosts' behalf, but the host remains responsible for any receipts not covered. Proceeds fund the Tourism Development Authority. This tax is separate from the zoning ordinance and applies county-wide, including inside municipalities.
Late or unpaid occupancy tax accrues interest and penalties under the local act and NC General Statutes, and the Tax Department may pursue collection. Operators must file even in months with no receipts.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Buncombe County, NC
Buncombe County has no ordinance using the word 'hoarding,' but Sec. 6-57 prohibits keeping animals in numbers or conditions that constitute a public nuisanc...
Buncombe County, NC
Buncombe County's animal code has no general wildlife-feeding ban, but it prohibits keeping wild animals (Sec. 6-61). In bear-heavy western NC, the state Wil...
Buncombe County, NC
Home composting is permitted in Buncombe County (NC). There is no county ordinance banning or licensing backyard compost piles. The county actively promotes ...
Buncombe County, NC
Buncombe County has no ordinance prohibiting artificial turf on residential property. In the Steep Slope and Protected Ridge overlays and in watersheds, howe...
Buncombe County, NC
Buncombe County does not require native landscaping on ordinary lots, but in the Steep Slope and Protected Ridge overlays, required screening trees must be n...
Buncombe County, NC
Rain barrels and cisterns are legal in Buncombe County (NC). North Carolina does not restrict residential rainwater collection, and the county encourages it ...
See how Buncombe County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.