North Carolina county rules
Ashe County, NC vacation rental rules and taxes
Ashe County has about 600 listings around West Jefferson, Jefferson, Fleetwood, and Todd. We found no short-term rental rules in the county or West Jefferson codes; the county code sets a 3% occupancy tax.
Checked against official sources November 6, 2026We didn’t find Lansing’s code online; ask town hall about zoning. A 2023 state law (S.L. 2023-144) lets Jefferson and Lansing each add a town occupancy tax of up to 3%.
What to do
Then your town or area
Zoning rules and the occupancy tax depend on whether you’re inside a town. Pick your area.
Towns
Jefferson
We found no short-term rental zoning rules in Jefferson’s code. Stays owe 7% sales tax + 3% county occupancy tax (+ any town tax); Airbnb collects these on its bookings.
Full guideUnincorporated Ashe County
We found no short-term rental permit or zoning rules in the Ashe County code. Stays owe 7% sales tax plus the county’s occupancy tax, which the code sets at 3%; Airbnb collects these on its bookings.
Full guideWest Jefferson
We found no short-term rental zoning rules in West Jefferson’s code. Stays owe 7% sales tax + 3% county occupancy tax; Airbnb collects these on its bookings.
Sources
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- Code section · Ashe County (American Legal Publishing)
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 Spot something out of date?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.