LicensedRental

Haywood County, North Carolina

Waynesville, NC vacation rental requirements

Waynesville’s code has no short-term rental use or permit, but it defines residential use as excluding rentals of less than a month and lists only bed and breakfasts, inns, boarding houses, and hotels as lodging. Ask the planning office how your zoning district treats a whole-home rental. Stays pay 7% sales tax plus Haywood County’s 4% occupancy tax.

Checked against official sources November 6, 2026

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Town rental rules
None specific
“Residential” excludes stays under a month; lodging uses are B&Bs, inns, boarding houses, and hotels.Source
Taxes
7% sales tax + 4% county occupancy tax

Waynesville’s code doesn’t mention short-term rentals by name. That isn’t the same as allowing them; get a zoning answer in writing.

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

Haywood County, North Carolina

  1. Register with the county

    Fill out the Haywood County Lodging & Occupancy Tax Registration Form. Register again each year and whenever the name, location, or owner changes.Source

    Visit Haywood occupancy tax guide →

  2. 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 Haywood County’s 4% return by the 20th every month, even with no sales. Subtract the sales Airbnb already paid tax on, and keep proof in case of an audit.Source

  3. 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.

Town of Waynesville

  1. Ask how zoning treats your rental

    The planning board considered and rejected rules that would have allowed vacation rentals in any residential area, so the code is unclear. Get a written answer from the Waynesville planning office for your address.Source

  2. 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. Haywood County’s 4% occupancy tax applies; register with the county and file monthly with Haywood County Finance.Source

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.