The short-term rental landscape in North Carolina is characterized by a state-level framework that restricts local governments from banning or excessively regulating these rentals, balanced by provisions that allow cities to impose certain health, safety, and zoning standards. Property owners and potential hosts should stay informed about ongoing legislative changes and local ordinances to ensure compliance.

Regulations for Short Term Rentals are applicable to residential units utilized for providing overnight accommodation to guests for periods not exceeding 30 days, in exchange for payment. These regulations cover lodging arrangements that may involve either a part or the entirety of the dwelling unit, including any or all sections of an accessory structure.

A duration not exceeding 30 days in return for payment.

Prior to beginning tax collection for your Short-Term Rental (STR), it's a legal necessity to register with the North Carolina Department of Revenue. Through this registration, you'll acquire a Sales and Use Tax Certificate of Registration. Additionally, depending on your specific location, you might also have to register with local tax authorities. This might entail submitting local lodging tax returns in addition to fulfilling state registration and filing obligations.