North Carolina county rules
Montgomery County, NC vacation rental rules and taxes
Montgomery County’s market is small and lake-driven, around Lake Tillery, Badin Lake, and the Uwharrie National Forest. We found no short-term rental rules in the county zoning ordinance. Stays pay 7% sales tax plus the county’s 6% occupancy tax.
Checked against official sources November 6, 2026Market
About 55 Airbnb listings in towns
Mount Gilead 33, Troy 22 (AirROI); many lake rentals are outside town limits.Source
Sales tax
7%
Occupancy tax
6% countywide
Since July 1, 2020. File with the county Finance Department by the 15th.Source
What to do
Then your city or area
Zoning rules for short-term rentals are set by each city or town, and by the county outside town limits. Pick your area.
Towns
Sources
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- Occupancy taxes · Montgomery County Administration & Finance Office
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 Spot something out of date?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.