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In Alleghany County, North Carolina, short-term rentals (STRs), often referred to locally as vacation rentals, are permitted but subject to specific regulations. The county has a 6% occupancy tax that applies to all rental properties, including hotels and inns, which aids the Alleghany County Tourism Development Authority in promoting local tourism. The market primarily thrives with properties in rural settings, especially rustic cabins that appeal to tourists seeking outdoor experiences in the Blue Ridge Mountains, contrasting with urban attractions. The local business landscape is heavily influenced by seasonal tourism, catering primarily to vacationers, although there are also opportunities for business travel given the region's charm and natural beauty. Regulation of STRs falls under the North Carolina Vacation Rental Act, which provides a framework for short-term rentals, including landlord obligations. The Alleghany County Finance Department oversees the collection of occupancy taxes and ensures compliance with local regulations. For more information, visit the official site at https://alleghanycounty-nc.gov/index.php/occupancy-tax/.
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