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Taxes›North Carolina›Swain County›Bryson City

Bryson City
short-term rental taxes.

Data date: Jun 2026

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

Source disagreement: Major Smokies/GSMR STR market; secondary sources conflict on town permit requirement — verify against adopted UDO/town hall before advising clients

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What you need to do in Bryson City

Sources disagree
  1. No action
    Short-term rentals are allowed in Bryson City

    STRs listed as permitted use by-right (P) in all UDO zoning districts (DT/R/C/S/I).

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

    STRs listed as permitted use by-right (P) in all UDO zoning districts (DT/R/C/S/I); no STR-specific town permit in adopted UDO; Swain County OT applies

  3. To do
    Airbnb, Vrbo and Booking.com collect the 6% Swain County 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.

Source disagreement: Major Smokies/GSMR STR market; secondary sources conflict on town permit requirement — verify against adopted UDO/town hall before advising clients Confirm the disputed steps with the authority. Source

Get a reminder before each monthly Bryson City return is due

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What to know.

STRs listed as permitted use by-right (P) in all UDO zoning districts (DT/R/C/S/I). The published guide for Bryson City lists 6% county 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. A license or registration is required.

At a glance.

County tax
6%
State tax
4.75%
Total for a direct booking
10.75%
License
Required
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.

Bryson City: Recorded remittance instructions

(county OT remitted to Swain County)

Source: brysoncitync.gov

Swain County: Recorded exemptions

Occupancy taxes piggyback the state accommodations sales-tax base: exempt are accommodations rented to the same person for 90 or more days, private residences rented fewer than 15 days per year, and accommodations included in a school or camp tuition/fee; counties impose no unique local exemptions (G.S. 105-164.4F; UNC School of Government occupancy-tax guidance).

Source: swaincountync.gov: swain county occupancy report tax form

Swain County: Recorded penalties and interest

Under the uniform provisions (G.S. 153A-155): monthly returns to the county finance officer by the 20th; failure to file is 5% per month up to 25%, failure to pay is 10% (G.S. 105-236, per UNC School of Government guidance) (G.S. 153A-155(d)-(e)). Pre-uniform session-law counties use the standard boilerplate: $10/day failure-to-file penalty plus 5% of the tax per month after 30 days; willful evasion is a misdemeanor (e.g., S.L. 1987-472).

Swain County: Recorded remittance instructions

Remit to Swain County Finance Dept by 20th monthly (50 Main St, Bryson City); 97% forwarded to Swain County TDA (3% county admin fee)

Swain County: Recorded filing schedule

Filing frequency: Monthly.

Swain County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Bryson City

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

  • Get the required license or registration

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

  • Collection of the 6% county 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
Swain County 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 recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Bryson City STR tax FAQ

Does Airbnb pay my Bryson City occupancy taxes?

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

Do I need a license to Airbnb in Bryson City?

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 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.