LicensedRental

North Carolina county rules

Macon County, NC vacation rental rules and taxes

Macon County has about 850 listings around Franklin and Highlands. Stays pay 6.75% sales tax plus the county’s 3% room occupancy tax; Franklin adds 3% inside town limits, and Highlands will end short-term rentals in its R-1 and R-2 zones in September 2027.

Checked against official sources November 6, 2026
Market
About 850 listings
Franklin 373, Highlands 358, Topton 136 Airbnb listings (AirROI).Source
Sales tax
6.75%
Occupancy tax
3% county, +3% in Franklin

What to do

  1. Register with Macon County

    Every rental registers for the county room occupancy tax and reports monthly by the 20th. Rentals inside Franklin also register and report to the town.Source

  2. 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.

Towns

Full guide

Franklin

Inside Franklin town limits, rentals pay a 3% town occupancy tax on top of Macon County’s 3%, filed separately with each. We found no short-term rental rules in the town’s zoning chapter.

Full guide

Highlands

Highlands allows short-term rentals only in its R-3 and business districts. Rentals in R-1 and R-2 that were operating in September 2022 can continue only until September 15, 2027. Every rental must follow town occupancy, parking, and trash rules and give guests the town’s contract addendum.

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 Spot something out of date?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.