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Taxes›North Carolina›Caldwell County›Lenoir

Lenoir
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Lenoir

Checked against the source
  1. No action
    Short-term rentals are allowed in Lenoir

    STRs allowed.

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

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

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Lenoir 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 20th (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 Lenoir return is due

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What to know.

STRs allowed. The published guide for Lenoir lists 3% 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. License or registration details are not available.

At a glance.

Local tax
3%
State tax
4.75%
Total for a direct booking
7.75%
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.

Lenoir: Recorded exemptions

Tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent, or religious organizations when furnished in furtherance of their nonprofit purpose, or to rentals to the same person/business for 90+ consecutive days (SL 2009-429; cityoflenoir.com).

Lenoir: Recorded penalties and interest

Levied, administered, collected, and repealed per G.S. 160A-215; penalties per G.S. 105-236 (SL 2009-429). City room-occupancy-tax report: file and pay within 20 days of month close, 3% of gross room rental receipts; report required every month even with no rentals (cityoflenoir.com).

Lenoir: Recorded remittance instructions

Monthly by 20th to City of Lenoir City Hall (801 West Ave NW)

Lenoir: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: cityoflenoir.com: occupancy tax

Platform tax collection guidance for Lenoir

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 3% 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 20th (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
Lenoir occupancy tax3%
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.

Lenoir STR tax FAQ

Does Airbnb pay my Lenoir occupancy taxes?

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

Do I need a license to Airbnb in Lenoir?

The licensing requirement for Lenoir 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 20th (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.