Guilford County levies a 3% room occupancy and tourism development tax on the gross receipts from renting any room, lodging, or similar accommodation, including short-term rentals. Airbnb and Vrbo generally collect and remit it for platform bookings; direct-booking hosts must file with the county Tax Department.
Under Session Law 1983-988, the Guilford County Board of Commissioners may levy a room occupancy and tourism development tax of three percent (3%) on the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp, or other similar place already subject to state sales tax under G.S. 105-164.4(3). This applies to short-term rentals. The tax is collected monthly by the operator and paid to the county on or before the 15th of the following month. It is on top of North Carolina state and local sales tax. Since 2024, booking platforms collect and remit for reservations made through them; hosts taking direct bookings must register and remit themselves.
Operators who fail to collect or remit the occupancy tax owe the unpaid tax plus penalties and interest under the county's occupancy-tax collection and the state accommodations-tax rules administered by NCDOR.
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