LicensedRental

North Carolina county rules

Guilford County, NC vacation rental rules and taxes

Guilford County has more than 1,200 Airbnb listings, mostly in Greensboro and High Point, where furniture market weeks fill homes twice a year. Greensboro requires a $200 short-term rental zoning permit; we found no rental rules in High Point’s or the county’s codes. Stays owe 6.75% sales tax plus a 3% county occupancy tax, and 6% inside Greensboro or High Point.

Checked against official sources November 6, 2026
Market
About 1,200 Airbnb listings
Greensboro 790, High Point 376, Jamestown 46 (AirROI, fall 2026).Source
Sales tax
6.75%
Occupancy tax
3% county; 6% in Greensboro and High Point
Greensboro and High Point each add 3%. All of it is filed with the Guilford County Tax Department.Source
Local permits
Greensboro zoning permit
We found no short-term rental permit in High Point’s, Jamestown’s, or the county’s codes.

The occupancy tax return is due by the 15th of the next month, earlier than the 20th many counties use.

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.

Towns

Full guide

Greensboro

Every short-term rental in Greensboro needs a city zoning permit, $200, under Land Development Ordinance §30-8-10.4.U. The rules cap guests at 2 adults per rented bedroom and parking at 1 vehicle per bedroom, and the city dropped its 750-foot spacing rule in February 2025.

Full guide

High Point

We found no short-term rental zoning rules in High Point’s code. Stays owe 6.75% sales tax + 6% occupancy tax (3% county + 3% city); Airbnb collects these on its bookings.

Full guide

Jamestown

We found no short-term rental zoning rules in Jamestown’s code. Stays owe 6.75% sales tax + 3% occupancy tax; Airbnb collects these on its bookings.

Full guide

Unincorporated Guilford County

We found no short-term rental rules in Guilford County’s Development Ordinances. Stays outside the cities owe 6.75% sales tax plus the county’s 3% occupancy tax, filed with the Guilford County Tax Department.

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 Spot something out of date?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.