LicensedRental

North Carolina county rules

Graham County, NC vacation rental rules and taxes

Graham County has about 250 listings, mostly cabins around Robbinsville, Lake Santeetlah, and Fontana. Stays pay 7% sales tax plus a 3% county occupancy tax, and 6% outside the towns. We couldn’t review county or town zoning rules.

Checked against official sources November 6, 2026
Market
About 250 listings
Robbinsville 243 Airbnb listings (AirROI).Source
Sales tax
7%
Occupancy tax
3% in towns, 6% outside them
District G adds 3% outside Robbinsville, Lake Santeetlah, and Fontana Dam.Source

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. File the county occupancy tax (6% outside the towns, 3% inside them) with the Graham County Finance Office by the 20th, every month, even if a platform paid it.Source

  2. Ask about zoning

    We couldn’t confirm the zoning rules here. Ask the Graham County or your town hall whether a short-term rental is allowed at your address, and check your HOA rules too.

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 Spot something out of date?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.