North Carolina county rules
McDowell County, NC vacation rental rules and taxes
McDowell County has about 250 listings around Marion, Old Fort, and Lake James. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax, filed with the county Finance Department. We couldn’t review county or town zoning rules.
Checked against official sources November 6, 2026What to do
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. For direct bookings, file the 6% occupancy tax with the McDowell County Finance Department in Marion by the 20th, in person or by mail.Source
Ask about zoning
We couldn’t confirm the zoning rules here. Ask the City of Marion or Town of Old Fort (inside town limits) or McDowell County whether a short-term rental is allowed at your address, and check your HOA rules too.
Sources
- McDowell County Occupancy Tax Monthly Remittance Form · McDowell County Finance Department
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
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 Spot something out of date?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.