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Taxes›North Carolina›Macon County›Franklin

Franklin
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Franklin

From the linked source
  1. No action
    Short-term rentals are allowed in Franklin

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the Franklin short-term rental license or registration

    OT explicitly applies to Airbnb/VRBO/whole-house rentals; OT account registration required; no zoning STR restrictions found

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Franklin 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 15th of the following month (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 Franklin return is due

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What to know.

The published guide for Franklin 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. 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. A license or registration is required.

At a glance.

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

Franklin: Recorded exemptions

Town of Franklin 3% (town occupancy-tax page). Exempt: accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations in furtherance of their nonprofit purpose, and accommodations furnished to the same person for at least 90 consecutive days. Tax applies to rooms/houses rented via Airbnb, VRBO, etc.

Franklin: Recorded penalties and interest

Monthly report due by the 15th of the following month; 'the tax shown to be due must be paid with the report or penalties will be charged. See NCGS 105.236' (town page). Mail/hand-deliver check or money order; no online portal.

Franklin: Recorded effective date

2004-07-16

Franklin: Recorded remittance instructions

Town Tax Dept; monthly report due 15th; OT application for account number

Franklin: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: franklinnc.com: occupancy tax

Platform tax collection guidance for Franklin

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

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • 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. Due by the 15th of the following month (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
Franklin 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 recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Franklin STR tax FAQ

Does Airbnb pay my Franklin 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 Franklin?

A license or registration is required.

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 15th of the following month (per the source). The record says you file even when a platform collected the tax.