North Carolina county rules

Polk County, NC vacation rental rules and taxes

Polk County has a smaller market around Mill Spring, Tryon, and Saluda. Stays pay 6.75% sales tax plus a 3% county occupancy tax, and Tryon, Saluda, and Columbus each add 3% of their own. We found no short-term rental rules in the Tryon or Saluda zoning codes.

Checked against official sources November 6, 2026

Market

100+ listings

Mill Spring 126 Airbnb listings (AirROI); Tryon and Saluda not listed separately.Source

Sales tax

6.75%

Occupancy tax

3% county, +3% in each town

Per local news in 2021; Saluda’s own form shows its 3%. Confirm the county rate.Source

Airbnb collects all local occupancy taxes on its bookings. A joint county-town tourism authority with a 6% county-collected rate was proposed but on hold as of 2021; check whether it has since passed.

We didn’t review Columbus’s code or Polk County’s zoning ordinance. Ask each office about your address.

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. Ask Polk County Finance how to file the county’s 3% occupancy tax for direct bookings. Inside Tryon, Saluda, or Columbus, the town’s own 3% is filed with the town.Source
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

Saluda

Saluda charges its own 3% occupancy tax on top of Polk County’s, and asks every rental to file a form each month, even when Airbnb pays. We found no short-term rental rules in the city’s December 2025 zoning ordinance.

Full guide

Tryon

We found no short-term rental zoning rules in Tryon’s code. Stays owe 6.75% sales tax + 3% county + 3% town occupancy tax; Airbnb collects these on its bookings.

Sources

On hold again: joint Polk County TDA (March 22, 2021) · Tryon Daily Bulletin
North Carolina Airbnb market data (active listings) · AirROI
Current sales and use tax rates · North Carolina Department of Revenue
Occupancy tax collection and remittance by Airbnb in North Carolina · Airbnb

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 Spot something out of date?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.