Skip to content
Taxes›North Carolina›Watauga County›Boone

Boone
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Boone
STR ordinance (amended 12/8/2021, eff. 6/30/2022): HOMESTAY = up to 2 bedrooms of operator's sole full-time residence, allowed broadly with annual permit. VACATION (whole-house) rentals barred in most residential zones (allowed elsewhere up to 6BR; cannot operate within 75 ft of R1/R1A/RR/R2/RA). whole-house in restricted zones limited to 2 weeks/year.
Find published guidance for your Boone address
Check published permit and tax guidance for Boone.

What you need to do in Boone

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

    STR ordinance (amended 12/8/2021, eff. 6/30/2022): HOMESTAY = up to 2 bedrooms of operator's sole full-time residence, allowed broadly with annual permit. VACATION (whole-house) rentals barred in most residential zones (allowed elsewhere up to 6BR; cannot operate within 75 ft of R1/R1A/RR/R2/RA). whole-house in restricted zones limited to 2 weeks/year.

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

    Term: Annual.

    Where to apply

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

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

Get a reminder before each monthly Boone 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 Boone affects your rental.

Create a free account

What to know.

STR ordinance (amended 12/8/2021, eff. 6/30/2022): HOMESTAY = up to 2 bedrooms of operator's sole full-time residence, allowed broadly with annual permit. VACATION (whole-house) rentals barred in most residential zones (allowed elsewhere up to 6BR; cannot operate within 75 ft of R1/R1A/RR/R2/RA). whole-house in restricted zones limited to 2 weeks/year. The published guide for Boone 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. Term: Annual.

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.

Boone: Recorded remittance instructions

6% to Boone TDA (Town of Boone); facilitators remit platform bookings; direct bookings self-remit monthly

Source: townofboone.net: short term rentals homestay vacation ren

Boone: Recorded filing schedule

Filing frequency: Monthly.

Watauga 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: wataugacounty.org: roomtax

Watauga 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).

Watauga County: Recorded remittance instructions

Levied in District U (unincorporated areas only; Boone/Blowing Rock etc. levy own 6%); remit to Watauga County Tax Administration by 15th monthly; proceeds to Watauga County TDA (Explore Boone)

Watauga County: Recorded filing schedule

Filing frequency: Monthly.

Watauga County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Boone

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 before you list. Term: Annual.

  • 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
Watauga 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.

Boone STR tax FAQ

Does Airbnb pay my Boone occupancy taxes?

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

Do I need a license to Airbnb in Boone?

A license or registration is required. Term: Annual.

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.