LicensedRental

North Carolina county rules

Madison County, NC vacation rental rules and taxes

Madison County has more than 500 listings around Mars Hill, Marshall, and Hot Springs. Stays pay 7% sales tax plus the county’s 5% room occupancy tax, filed with the county Finance Officer by the 15th. We found no short-term rental rules in the Marshall or Mars Hill zoning codes.

Checked against official sources November 6, 2026
Market
More than 500 listings
Mars Hill 244, Marshall 156, Hot Springs 145 Airbnb listings (AirROI).Source
Sales tax
7%
Occupancy tax
5% countywide
Filed with the Madison County Finance Officer in Marshall by the 15th.Source

The county’s form says the tax doesn’t apply to a business offering fewer than five units. Airbnb collects it anyway; ask the Finance Officer whether a single home you book directly owes it.

We didn’t review Hot Springs’ code or the county’s land-use rules outside the towns. Ask each office about your address.

What to do

  1. 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. For direct bookings, file Madison County’s 5% room occupancy tax report with the county Finance Officer (PO Box 579, Marshall) by the 15th, paying by check or money order.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

Mars Hill

We found no short-term rental zoning rules in Mars Hill’s code. Stays owe 7% sales tax + 5% county occupancy tax; Airbnb collects these on its bookings.

Full guide

Marshall

We found no short-term rental zoning rules in Marshall’s code. Stays owe 7% sales tax + 5% county occupancy tax; Airbnb collects these on its bookings.

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 Spot something out of date?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.