LicensedRental

North Carolina county rules

Davidson County, NC vacation rental rules and taxes

Davidson County has about 175 Airbnb listings around Lexington, Thomasville, and High Rock Lake. Lexington’s zoning code defines short-term rentals but we found no rules for them, and stays owe 7% sales tax plus any city occupancy tax.

Checked against official sources November 6, 2026
Market
About 175 Airbnb listings
Lexington 140 (includes lake homes with a Lexington address), Thomasville 33 (AirROI, October 2026).Source
Sales tax
7%
Occupancy tax
City taxes in Lexington and Thomasville
A 2019 industry summary listed 6% in each city and no county tax. We couldn’t confirm current rates on a county or city site.Source
Local permits
None found
We searched the Lexington and Thomasville codes; the county’s zoning ordinance isn’t on Municode.

What to do

  1. Then your city or area

    Zoning rules and the occupancy tax depend on whether you’re inside a city or town. Pick your area.

  2. Lake homes outside the cities

    High Rock Lake homes outside Lexington and Thomasville follow Davidson County zoning. Ask Davidson County Planning and Zoning whether a short-term rental is allowed at your address, and whether any occupancy tax applies.

Towns

Full guide

Lexington

Lexington’s Unified Development Ordinance defines a short-term rental as a home rented online for less than a month, but we found no standards or permit for one. Ask the city’s planning staff which zoning districts allow it.

Full guide

Thomasville

We found no short-term rental zoning rules in Thomasville’s code. Stays owe 7% sales tax + city 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 Spot something out of date?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.