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Short-term rentals (STRs), often referred to as "vacation rentals," are permitted in Marble, North Carolina, subject to state and local regulations. The demand for STRs in the area is robust, particularly for properties such as rustic cabins and cottages that cater to tourists seeking outdoor activities like hiking, fishing, and enjoying the scenic Appalachian landscape. The rental market experiences peak seasons in late spring through summer and during fall foliage, highlighting its appeal primarily to vacationers rather than business travelers. North Carolina's Vacation Rental Act mandates that all short-term rental operators collect a state sales tax of 4.75%, alongside any applicable local sales and occupancy taxes. In Marble, the regulation of STRs is primarily overseen by the Cherokee County government, which enforces zoning laws and other restrictions. For detailed regulations and compliance requirements, you can visit the Cherokee County official website at and learn more about state regulations at the North Carolina Department of Justice's resource page.
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