North Carolina county rules
Warren County, NC vacation rental rules and taxes
Warren County’s market is on Lake Gaston near Macon and Littleton. The county has levied a 5% occupancy tax on short-term rentals since July 1, 2024, so stays owe 6.75% sales tax plus 5% occupancy tax.
Checked against official sources November 6, 2026We could not read Warren County’s zoning ordinance online in November 2026. Ask the county before you buy or list.
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. Warren County’s 5% occupancy tax applies; whoever collects the rent (platform, agent, or owner) remits it to the county. For direct bookings, use the county’s reporting form and send it to the Warren County Finance Department.Source
Ask about zoning
Ask Warren County Planning whether zoning allows a short-term rental at your address, and get the answer in writing if you can. Check your HOA rules too.
Sources
- Occupancy Tax (5%) · Warren County Tax Administrator
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- Warren commissioners schedule public hearing on proposed occupancy tax for short-term rentals (May 31, 2024) · WIZS
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 Spot something out of date?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.