Wake County, North Carolina
Holly Springs, NC vacation rental requirements
We found no short-term rental zoning rules in Holly Springs’s code. Stays owe 7.25% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We searched the town code on Municode in November 2026 and found no short-term rental rules (the only match was a tax on car rentals). Confirm with the town’s planning department before you list.
Your licensing checklist
In order: the state, the county, then the town.
State of North Carolina
Know who owes the tax
Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source
Use a written vacation rental agreement
The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source
Check your zoning
Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source
Wake County, North Carolina
Taxes on each stay
Stays under 90 days owe 7.25% 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. Wake County’s 6% room occupancy tax applies everywhere in the county. For direct bookings, register with Wake County Tax Administration and file by the 20th of each month, even when no tax is due.Source
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.
Town of Holly Springs
Taxes on each stay
Stays under 90 days owe 7.25% 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. Wake County’s 6% room occupancy tax applies; for direct bookings, file it with Wake County Tax Administration by the 20th.Source
Ask about zoning
Ask the Town of Holly Springs whether zoning allows a short-term rental at your address. Check your HOA rules too.
Sources
- Occupancy taxes and Airbnb · UNC School of Government
- Vacation Rental Act (G.S. Chapter 42A) · North Carolina General Assembly
- Short-term rental regulations after Schroeder · UNC School of Government
- Room Occupancy Tax · Wake County Tax Administration
- Occupancy tax collection and remittance by Airbnb in North Carolina · Airbnb
- Code of ordinances · Holly Springs (Municode)
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.