long term rentals

Compliance for North Carolina

Navigating long-term rental (LTR) rules can feel just as complex—each county and city sets its own requirements for business licensing, taxes, property use, and zoning. This page offers an informational overview of compliance considerations across the regions we serve.*

*Important: Regulations change frequently, and while we work to provide accurate information, the details here may not always reflect the most current updates. This content is for informational purposes only and should not be considered legal advice. Please consult with a licensed attorney or qualified legal representative to ensure full compliance with local, state, and federal regulations.

Feature Packages

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Basic Package

Smart, Simple Support
All the essentials you need—booking, guests, and cleanings—handled with care, so you can relax and stay in control.

Included Services:

• Property management

• Booking management

• Guest support (business hours)

• Cleaning coordination

• Inventory & procurement

(basic restocking)

• Monthly financial reporting

Elite Package

Elevated Service, Happy Guests
Designed for owners who want more—smarter support, better reviews, and a seamless guest experience.

Everything in Basic, plus:

• 24/7 guest support

• Channel management

• Emergency coordination

• Feedback management & review

• Travel consulting for guests

• Local market optimization

• Mid-stay cleaning coordination

• Bimonthly reports with insights

Platinum Package

Luxury Management, Zero Stress
A premium, hands-off experience for second-home owners who
expect nothing but the best.

Everything in Elite, plus:

• Full concierge services

• Pre-arrival home stocking

• Luxury add-ons

• VIP guest experiences

• Priority emergency response

• Dedicated account manager

• Real-time financial dashboard

• Quarterly review & consultation

Clay County, NC

Business License
- No countywide business license required.
- Inside towns (e.g., Hayesville), a business license may apply for rental operations.
Sales & Lodging Tax
- Long-term rentals (≥31 days) are exempt from occupancy/lodging tax.
- Rental income is still subject to NC state and federal income tax.
Property Tax
- Annual county property taxes apply to all rentals.
- Non-homestead tax rates apply if the property is not owner-occupied.
Permits & Zoning
- Rural areas are flexible; zoning applies within town limits.
- Rental properties must comply with residential building and fire codes.

Cherokee, NC

Business License
- County does not require one.
- Town of Murphy requires a business license for rental businesses.
Sales & Lodging Tax
- LTR exempt from accommodations tax.
- Rental income must be reported for state/federal tax.
Property Tax
- Annual ad valorem property tax applies.
- Non-homestead rate applies if not primary residence.
Permits & Zoning
- Minimal county zoning; stricter in municipalities like Murphy or Andrews.
- Confirm residential use and occupancy limits if inside city limits.

Jackson County, NC

Business License
- None countywide.
- Municipalities such as Sylva require a business license for rentals.
Sales & Lodging Tax
- LTR exempt from occupancy tax.
- Rental income is subject to state and federal taxes.
Property Tax
- Annual county/municipal property taxes apply.
Permits & Zoning
- Zoning applies in towns and special districts.
- The Cullowhee/WCU area has special student-housing overlays that may affect rentals.

Macon County, NC

Business License
- Not required countywide.
- Franklin and Highlands may require landlord or property management business licenses.
Sales & Lodging Tax
- LTR exempt from occupancy tax.
- Income must be reported as taxable income.
Property Tax
- Annual county/municipal taxes apply.
- Higher non-homestead rates if not owner-occupied.
Permits & Zoning
- Verify zoning with towns (especially Highlands & Franklin).
- Rental properties must meet housing and safety codes.