Short-term rentals in Cumberland County (including Fayetteville) owe a 6% county room occupancy tax on gross rental receipts, filed monthly with the county Tax Administration. State and local sales tax on accommodations also applies. The tax covers any stay of fewer than 90 continuous days.
Cumberland County levies a room occupancy tax on receipts 'from the rental of sleeping rooms and lodging.' The Room Occupancy Tax Return computes it by multiplying net taxable receipts by a 6% rate, and returns are due by the 20th of the following month, even in months with no tax. The tax applies until a stay actually exceeds 90 days under a written contract reserving lodging longer than 90 days. Separately, North Carolina levies state and local sales tax on accommodations rented for fewer than 90 continuous days (G.S. 105-164.4). Airbnb/Vrbo may collect some taxes automatically, but the host remains responsible. File and pay with Cumberland County Tax Administration, P.O. Box 449, Fayetteville.
Failure to file by the due date adds a 5% per-month penalty up to 25% of the tax; failure to pay adds a 10% penalty. The county may pursue a civil action to collect.
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