LicensedRental

North Carolina county rules

Alleghany County, NC vacation rental rules and taxes

Alleghany County has about 160 listings around Sparta, Piney Creek, Laurel Springs, and Glade Valley. Stays pay 7% sales tax plus the county’s 6% occupancy tax, filed monthly with the county Finance Office; we found no short-term rental rules in Sparta’s code.

Checked against official sources November 6, 2026
Market
About 160 Airbnb listings
Sparta 64, Piney Creek 30, Laurel Springs 24, Glade Valley 22 (AirROI).Source
Sales tax
7%
Occupancy tax
6% countywide
File with the Alleghany County Finance Office by the 15th, every month.Source

What to do

  1. Taxes on each stay

    Stays under 90 days owe 7% sales tax plus the local occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with the Department of Revenue. Alleghany County’s 6% occupancy tax is filed with the County Finance Office by the 15th of each month, even in months with no rentals. Mail it to PO Box 366, Sparta, or drop it off at the Finance Office.Source

  2. Then your town or area

    Zoning rules and the occupancy tax depend on whether you’re inside a town. Pick your area.

Towns

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.