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Taxes›North Carolina›Transylvania County›Brevard

Brevard
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Brevard
Ord 2023-37 (adopted 8/21/2023; UDO Sec 3.6.A.3): NEW STRs prohibited in all General Residential zones. existing STRs grandfathered if in continuous use. new STRs allowed only in CMX and IC zones.
Find published guidance for your Brevard address
Check published permit and tax guidance for Brevard.

What you need to do in Brevard

Checked against the source
  1. To do
    Meet the local rental conditions

    Ord 2023-37 (adopted 8/21/2023; UDO Sec 3.6.A.3): NEW STRs prohibited in all General Residential zones. existing STRs grandfathered if in continuous use. new STRs allowed only in CMX and IC zones.

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

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

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 5% Transylvania County occupancy tax for you

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

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

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

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What to know.

Ord 2023-37 (adopted 8/21/2023; UDO Sec 3.6.A.3): NEW STRs prohibited in all General Residential zones. existing STRs grandfathered if in continuous use. new STRs allowed only in CMX and IC zones. The published guide for Brevard lists 5% 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. License or registration details are not available.

At a glance.

County tax
5%
State tax
4.75%
Total for a direct booking
9.75%
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.

Transylvania 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).

Transylvania 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).

Transylvania County: Recorded remittance instructions

Collected by Transylvania County Tax Administration (online portal transylvania.tax); net proceeds remitted to Transylvania County TDA (Explore Brevard)

Transylvania County: County tax applicability

The county tax is shown separately from municipal tax.

Source for these notes: transylvaniacounty.org: tax administration

Platform tax collection guidance for Brevard

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 5% county tax

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

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

  • 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
Transylvania County occupancy tax5%
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.

Brevard STR tax FAQ

Does Airbnb pay my Brevard occupancy taxes?

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

Do I need a license to Airbnb in Brevard?

The licensing requirement for Brevard 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?

Find out how often you file and when returns are due. The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.