North Carolina county rules
Person County, NC vacation rental rules and taxes
Person County has about 95 Airbnb listings in Roxboro and on Hyco and Mayo lakes. Stays owe 6.75% sales tax plus the county’s room occupancy tax. We couldn’t find the county’s or Roxboro’s zoning code online, so ask before you list.
Checked against official sources November 6, 2026Hyco Lake straddles the Person–Caswell line; homes on the Caswell side follow Caswell County’s rules and taxes.
What 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. Person County levies a room occupancy tax for its Tourism Development Authority; ask the county for the current rate and return if guests pay you directly.Source
Ask about zoning
Ask Person County Planning and Zoning (or the City of Roxboro inside city limits) whether zoning allows a short-term rental at your address. Check your HOA or condo rules too.
Sources
- North Carolina occupancy tax profile (2019) · North Carolina Restaurant & Lodging Association
- Roxboro, North Carolina Airbnb market data · 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 Spot something out of date?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.