LicensedRental

North Carolina county rules

Wilkes County, NC vacation rental rules and taxes

Wilkes County has about 200 listings spread around Purlear, Ferguson, Moravian Falls, and the Wilkesboros. Since 2024 the county charges a 6% occupancy tax almost everywhere, and we found no short-term rental rules in the Wilkesboro or North Wilkesboro codes.

Checked against official sources November 6, 2026
Market
About 200 Airbnb listings
Purlear 54, Ferguson 45, Moravian Falls 33, Wilkesboro 22, North Wilkesboro 22, Millers Creek 17 (AirROI).Source
Sales tax
7%
Occupancy tax
6% countywide (District W)
Covers the towns too, except the part of Elkin in Wilkes County.Source

What to do

  1. Then your town or area

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

Towns

Full guide

North Wilkesboro

We found no short-term rental zoning rules in North Wilkesboro’s code. Stays owe 7% sales tax + 6% county occupancy tax; Airbnb collects these on its bookings.

Full guide

Unincorporated Wilkes County

Outside the towns, Wilkes County charges a 6% occupancy tax on stays under 90 days. We didn’t find a county short-term rental permit; Airbnb collects the taxes on its bookings.

Full guide

Wilkesboro

We found no short-term rental zoning rules in Wilkesboro’s code. Stays owe 7% sales tax + 6% county occupancy tax; Airbnb collects these on its bookings.

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 Spot something out of date?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.