LicensedRental

Guilford County, North Carolina

Unincorporated Guilford County, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

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County rental rules
None found
The ordinance has tourist home (bed and breakfast) standards.Source
Taxes
6.75% sales tax + 3% occupancy tax

Oak Ridge, Summerfield, Stokesdale, Pleasant Garden, Whitsett, and Sedalia are separate towns with their own zoning. We searched the Oak Ridge, Stokesdale, and Pleasant Garden codes and found only tourist home or bed and breakfast rules; Summerfield’s code isn’t on Municode. Ask your town.

Your licensing checklist

In order: the state, the county, then the town.

State of North Carolina

  1. 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

    NCDOR business registration →

  2. 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

  3. 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

Guilford County, North Carolina

  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.

Guilford County (unincorporated areas)

  1. 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. File the county’s 3% occupancy tax with the Guilford County Tax Department by the 15th of the next month.Source

  2. Ask about zoning

    Ask Guilford County Planning and Development whether zoning allows a short-term rental at your address. Check your HOA or condo 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.