Skip to content
Taxes›North Carolina›Avery County›Beech Mountain

Beech Mountain
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Beech Mountain

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

    The record has no finding on whether Beech Mountain 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 Beech Mountain requires a short-term rental license. Ask the city or county licensing office.

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

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

  4. To do
    File monthly returns for direct bookings

    Due by the 15th of the following month (per the source). File even when you owe nothing for the period (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

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

Get a reminder before each monthly Beech Mountain return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Beech Mountain affects your rental.

Create a free account

What to know.

no zoning-district restrictions or night caps or owner-occupancy requirements. The published guide for Beech Mountain 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% Beech Mountain occupancy tax + 4.75% North Carolina state sales tax). The record also lists a district levy that applies only inside its district: Beech Mountain District W (Watauga part) 3% county-district OT [Enrichment 2026-10-12: 6% total structure: original 1987 levy (Ch. 376, 1987 SL), 2002 act effective 2002-02-01, Watauga-side increase 2002-04-01, Avery-side increase effective 2003-07-01 (per town instructions). Confirm whether your address is in it. 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
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Beech Mountain: Recorded exemptions

Exempt: receipts after the 90th consecutive day of rental to the same person (with credits for tax paid on days 1–89); occupancy receipts not subject to sales tax by statutory exemption; accommodations furnished by nonprofit charitable, educational, or religious organizations (town occupancy-tax report instructions).

Beech Mountain: Recorded penalties and interest

Late filing: 5% of tax due plus 5% per additional month (max 25%, min $5); failure to pay: 10% of tax (min $5); zero report required when no tax due; reports due by the 15th of the following month, hand-delivered/mailed/faxed to the Town Tax Administrator, 403 Beech Mountain Parkway (town instructions).

Beech Mountain: Recorded effective date

2003-07-01

Beech Mountain: Recorded remittance instructions

Town of Beech Mountain - monthly by 15th

Beech Mountain: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: townofbeechmountain.com: tobm occupancy tax monthly report instructions

Platform tax collection guidance for Beech Mountain

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

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 for direct bookings. Due by the 15th of the following month (per the source). File even when you owe nothing for the period (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

  • 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
Beech Mountain 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.

Beech Mountain STR tax FAQ

Does Airbnb pay my Beech Mountain occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Beech Mountain?

The licensing requirement for Beech Mountain 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 for direct bookings. Due by the 15th of the following month (per the source). File even when you owe nothing for the period (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.