LicensedRental

Macon County, North Carolina

Franklin, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

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Town rental rules
None found
The zoning chapter covers bed and breakfasts but not whole-home short-term rentals.Source
Taxes
6.75% sales tax + 3% county + 3% town occupancy tax
Town filing
Monthly by the 15th
File “No Tax Due” in months without sales.Source

Most “Franklin” cabins are outside town limits and pay only the county’s 3%. Check your tax bill.

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

Macon County, North Carolina

  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.

Town of Franklin

  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. Register with the Town of Franklin for its 3% tax and file by the 15th, and register and file with Macon County for its 3% tax by the 20th.Source

  2. Ask about zoning

    We found no short-term rental rules in Franklin’s zoning chapter. Ask the town planning department how zoning treats a whole-home rental at your address, and check your HOA rules too.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.