North Carolina county rules
Randolph County, NC vacation rental rules and taxes
Randolph County has about 90 Airbnb listings, mostly in Asheboro near the North Carolina Zoo. Stays owe 7% sales tax plus the county’s room occupancy tax, which the county finance office handles. We couldn’t read the Asheboro or Archdale codes online, so ask the city about zoning.
Checked against official sources November 6, 2026Archdale is mostly in Randolph County but reaches into Guilford County, where Guilford’s 3% occupancy tax applies.
What to do
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. Randolph County levies a room occupancy tax; ask the Randolph County Finance Office for the current rate and return if guests pay you directly.Source
Ask about zoning
Ask your city (Asheboro, Archdale, or Randleman) or Randolph County Planning whether zoning allows a short-term rental at your address. Check your HOA or condo rules too.
Sources
- Randolph County Tourism Development Authority 2024 annual report · Randolph County Tourism Development Authority
- Asheboro, North Carolina Airbnb market data · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- North Carolina occupancy tax profile (2019) · North Carolina Restaurant & Lodging Association
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 Spot something out of date?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.