LicensedRental

Watauga County, North Carolina

Beech Mountain, NC vacation rental requirements

Beech Mountain requires every short-term rental to list with the town’s Tax Administrator, file a 6% occupancy tax report every month, and send a notarized safety affidavit by January 1. Rentals need smoke and CO alarms, fire extinguishers, a landline phone, and a bear-resistant trash bin.

Checked against official sources November 6, 2026

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Tax listing
Due May 30 and November 30
Owners and managers register each rental with the Tax Administrator.Source
Safety affidavit
Notarized, due January 1
Confirms the yearly test of extinguishers, smoke and CO alarms.Source
One rental per lot
In single-family zones
A guest suite or ADU can’t be rented short-term while the main home is.Source
Taxes
6.75% sales tax + 6% town occupancy tax

Part of Beech Mountain is in Avery County. The town collects its 6% occupancy tax on both sides; the tax form has a column for each county.

If required safety equipment was missing or broken during an incident, the town warns owners could be criminally charged.

Your licensing checklist

In order: the state, the county, then the town.

State of North Carolina

  1. 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

    NCDOR business registration →

  2. 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

  3. 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

Watauga County, North Carolina

  1. Then your town or area

    Zoning rules and the occupancy tax depend on whether you’re inside a town. Pick your area.

Town of Beech Mountain

  1. List the rental with the town

    File the owner (or agent) occupancy tax listing form each May 30 and November 30, saying who submits the tax: Airbnb, Vrbo, an agency, or you.Source

    Beech Mountain STR owner portal →

  2. Equip the home

    Smoke alarms in each bedroom, outside sleeping areas, on every level, in kitchens and garages; CO alarms outside sleeping areas and near fuel-burning appliances; a 2-A:10BC extinguisher wall-mounted on each level; a landline that can dial 911 in a power outage; a visible 911 address; and a bear-resistant trash container (or the complex dumpster).Source

  3. Send the affidavit by January 1

    Sign the Rental Affidavit of Compliance before a notary each year. The town may inspect to confirm.Source

  4. 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. File Beech Mountain’s monthly occupancy tax report by the 15th, even for months with no rentals. Late filing costs 5% a month (up to 25%, minimum $5).Source

Sources

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.