Beaufort County, North Carolina
Washington, NC vacation rental requirements
We found no short-term rental zoning rules in Washington’s code. Stays owe 6.75% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We searched for short-term rental rules in November 2026 and found none. Confirm with the City of Washington before you list.
Your licensing checklist
In order: the state, the county, then the town.
State of North Carolina
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
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
Beaufort County, North Carolina
Then your town or area
Zoning rules for short-term rentals are set by each town, and by the county outside town limits. Pick your area.
City of Washington
Taxes on each stay
Stays under 90 days owe 6.75% 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. Washington’s occupancy tax is 6%, administered by the city; for direct bookings, file returns with the city finance officer.Source
Ask about zoning
Ask the City of Washington whether zoning allows a short-term rental at your address. Check your HOA rules too.
Sources
- Occupancy taxes and Airbnb · UNC School of Government
- Vacation Rental Act (G.S. Chapter 42A) · North Carolina General Assembly
- Short-term rental regulations after Schroeder · UNC School of Government
- Session Law 2001-365 (Washington and Lexington occupancy taxes) · North Carolina General Assembly
- Code of ordinances · Washington (Municode)
- Occupancy-tax revenue for city exceeds forecasts (June 11, 2018) · Washington Daily News
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.