LicensedRental

North Carolina county rules

Cherokee County, NC vacation rental rules and taxes

Cherokee County has more than 400 listings around Murphy and Hiwassee Lake. Its occupancy tax rose from 4% to 6% on July 1, 2026, on top of 7% sales tax, and owners file monthly with the county Finance Office. We couldn’t review county or town zoning rules.

Checked against official sources November 6, 2026
Market
More than 400 listings
Murphy 409 Airbnb listings (AirROI).Source
Sales tax
7%
Occupancy tax
6% from July 1, 2026
It was 4% through June 30, 2026.Source

Use the new tax form for stays on or after July 1, 2026; the old form covers stays through June 30.

We didn’t review Andrews’ code or county land-use rules outside the towns. Ask Cherokee County or Andrews town hall about your address.

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. For direct bookings, file the 6% occupancy tax with the Cherokee County Finance Office by the 20th, every month even with no tax due. Cleaning, pet, and reservation fees are taxable too.Source

  2. 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.

Towns

Full guide

Murphy

We found no short-term rental zoning rules in Murphy’s code. Stays owe 7% sales tax + 6% county occupancy tax; Airbnb collects these on its bookings.

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 Spot something out of date?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.