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Taxes›North Carolina›Avery and Watauga counties›Seven Devils

Seven Devils
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Seven Devils, North Carolina. Check the current requirements for your exact address.

What you need to do in Seven Devils

Checked against the source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Seven Devils allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Seven Devils requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 6% Seven Devils occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File monthly returns

    Due by the 20th (per the source). The record says you file even when a platform collected the tax.

Verify each step with the authority before you file or apply. Source

Get a reminder before each monthly Seven Devils return is due

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What to know.

The published guide for Seven Devils lists 6% local occupancy tax. The state table lists a 4.75% North Carolina state sales tax in addition. Local sales and occupancy taxes may apply in addition to the state base rate. Total for a direct booking: 10.75% (6% Seven Devils occupancy tax + 4.75% North Carolina state sales tax). The record also lists a district levy that applies only inside its district: Seven Devils District W (Watauga part) 3% county-district OT. Confirm whether your address is in it. The record says platforms collect this tax but you still file a return or report with the authority. Direct bookings are yours to collect and remit. License or registration details are not available.

At a glance.

Local tax
6%
State tax
4.75%
Total for a direct booking
10.75%
License
Not available
Local filing
You still file
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Seven Devils: Recorded exemptions

Exempt: accommodations furnished by nonprofit charitable, educational, benevolent, or religious organizations when furnished to further their nonprofit purpose; accommodations furnished to the same person for 90+ consecutive days (tax collected before day 90 is refunded by the establishment, which claims a credit on the return for the month of refund) (townofsevend Devils occupancy-tax page/FAQ).

Seven Devils: Recorded remittance instructions

Town of Seven Devils - monthly by 20th

Seven Devils: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: sevendevilsnc.gov: occupancy tax

Platform tax collection guidance for Seven Devils

A platform marked as collecting is named or covered by the record. The record also says you still file a return or report, even for platform-collected tax. Check each channel's tax settings.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 6% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File monthly returns. Due by the 20th (per the source). The record says you file even when a platform collected the tax.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Seven Devils occupancy tax6%
Source
Source linked
North Carolina state sales tax4.75%
Source
Source linked
North Carolina filing and tax guidanceSee guidance
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Seven Devils STR tax FAQ

Does Airbnb pay my Seven Devils occupancy taxes?

Airbnb collects this tax. You still file the required returns, and you collect and remit tax on direct bookings.

Do I need a license to Airbnb in Seven Devils?

The licensing requirement for Seven Devils is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File monthly returns. Due by the 20th (per the source). The record says you file even when a platform collected the tax.