Unincorporated Alleghany County, NC vacation rental requirements

Know who owes the tax

Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source

NCDOR business registration →

Use a written vacation rental agreement

The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source

Check your zoning

Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source

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.

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.Source

Ask about zoning

Ask Alleghany County whether any land-use rules apply to a short-term rental at your address. Check your HOA rules too.