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, 2026What to do
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
Then your town or area
Zoning rules and the occupancy tax depend on whether you’re inside a town. Pick your area.
Towns
Sparta
We found no short-term rental zoning rules in Sparta’s code. Stays owe 7% sales tax + 6% county occupancy tax; Airbnb collects these on its bookings.
Full guideUnincorporated Alleghany County
We didn’t find Alleghany County’s code online or any county short-term rental program. Stays owe 7% sales tax plus the county’s 6% occupancy tax; Airbnb collects these on its bookings.
Sources
- Occupancy Tax · Alleghany County Finance Office
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
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 Spot something out of date?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.