LicensedRental

North Carolina county rules

Wayne County, NC vacation rental rules and taxes

Wayne County has a small rental market centered on Goldsboro, near Seymour Johnson Air Force Base. Goldsboro treats Airbnb-style rentals as bed and breakfasts that need a special use permit and an on-site manager. Stays pay 6.75% sales tax plus a local occupancy tax.

Checked against official sources November 6, 2026
Market
Small
Goldsboro 66 Airbnb listings (AirROI).Source
Sales tax
6.75%
Occupancy tax
1% county; 5% Goldsboro

We found no short-term rental rules in Wayne County’s code for areas outside Goldsboro. Ask the county about zoning and where to file its 1% occupancy tax.

What to do

  1. Then your town or area

    Zoning rules and some occupancy taxes are set by each town, and by the county outside town limits. Pick your area.

Towns

Full guide

Goldsboro

Goldsboro treats short-term rentals (Airbnb, Vrbo, whole houses or up to six rooms) as bed and breakfasts: they need a special use permit, a resident owner or manager living on site, and a location in a business district or on a residential lot along a major street. Stays pay 6.75% sales tax plus the city’s 5% occupancy tax.

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 Spot something out of date?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.