Winston-Salem STR operators must collect NC state sales tax of 4.75 percent, Forsyth County local sales tax of 2 percent, and the Forsyth County Room Occupancy Tax of 6 percent. Total tax burden on a short-term rental is approximately 12.75 percent. Major platforms collect and remit most of these taxes automatically.
NC state sales tax under NCGS 105-164.4 applies to accommodations rented for fewer than 90 days. Forsyth County adds a 2 percent local option sales tax. The Forsyth County Room Occupancy Tax, authorized by local act and administered by the Forsyth County Tax Administration, adds 6 percent to gross rental receipts. Proceeds fund tourism promotion through Visit Winston-Salem. Airbnb and Vrbo generally collect state sales tax and the local occupancy tax on behalf of hosts, but operators renting through their own websites are personally responsible for registering with the NC Department of Revenue and Forsyth County to remit taxes monthly. Failure to remit can result in penalties and interest under NCGS 105-236.
Failure to register and remit taxes can result in back taxes, penalties of up to 25 percent, and interest. The NC Department of Revenue has audit authority.
Winston-Salem, NC
Winston-Salem driveways require permits for new curb cuts and must meet UDO standards for width and paving material. Residential driveways limited to 24 feet...
Winston-Salem, NC
Winston-Salem street parking is free in residential areas with 72-hour maximum stays. Downtown has metered parking with enforcement 8 AM to 6 PM Monday throu...
Winston-Salem, NC
Winston-Salem defines abandoned vehicles as those parked on public streets over 72 hours or inoperative vehicles on private property. Police tag suspicious v...
Winston-Salem, NC
Winston-Salem prohibits parking of commercial vehicles over 1 ton in residential zoning districts. Semi-trucks, dump trucks, and large delivery vehicles cann...
Winston-Salem, NC
Winston-Salem is not in a designated high-severity wildfire zone, but wooded neighborhoods along Salem Creek, Muddy Creek, and the western edge near Pilot Mo...
Winston-Salem, NC
Winston-Salem permits recreational fire pits under the NC Fire Code (Section 307) when fires are contained, attended, and set back at least 25 feet from stru...
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