LicensedRental

Watauga County, North Carolina

Seven Devils, NC vacation rental requirements

Seven Devils charges a 6% occupancy tax on short-term rentals and asks owners to file a monthly form by the 20th, even when Airbnb pays the tax. Its development ordinance defines short-term rentals (under 90 days) but sets no permit or separate zoning rules for them.

Checked against official sources November 6, 2026

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Town rental rules
No STR permit found
The UDO defines short-term rentals but treats them like other homes, apart from trash rules.Source
Taxes
6.75% sales tax + 6% town occupancy tax

The town straddles Watauga and Avery counties.

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 Seven Devils

  1. Register with the town finance office

    New rentals fill out the town’s Remitter Information Form and send it to the Finance Department.Source

  2. 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 the town’s monthly occupancy tax form by the 20th, delivered in person or by mail. If a platform remits the tax, still file the form with documentation.Source

  3. Provide trash bins

    Single-family homes, including short-term rentals, must have adequate waste receptacles under the town’s Nuisance Ordinance. Ask the Zoning Administrator about any other rules for your lot, and check your HOA rules too.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.