North Carolina · Buncombe County
Buncombe County
Buncombe County permits short-term rentals — termed "vacation rentals" — by right throughout unincorporated areas under Chapter 78, Article VI of the County Code (the Buncombe County Zoning Ordinance, initially adopted December 1, 2009, posted version "As Amended May 1, 2018"). Sec. 78-581 defines a "vacation rental" as no more than two single-family homes totaling no more than 9,000 sq ft gross floor area rented for two or more days to tourists, vacationers or similar transients. The Sec. 78-641 Table 1 permitted-use table marks "Vacation rentals" as P (Permitted) in every zoning district (R-LD, R-1, R-2, R-3, NS, CS, EMP, PS, CR, BDM, OU) except AI (Airport Industry District), and the County's own vacation-rental information sheet states they are "Allowed in all Zoning Districts (Except for AI-Airport)". There is NO STR license, no cap on the number of rentals, no primary-residence/owner-occupancy requirement, and no annual night limit. Operators must, however, obtain a zoning permit: the FY26 Fee Schedule (effective July 1, 2025 – June 30, 2026, p.48) lists "Short Term Accommodations - Vacation Rental (2 unit maximum)" at a $50.00 flat fee under the "Zoning 'By Right' & Use Subject to Special Requirements" program, and Sec. 78-598(a) bars any change in the use of a building or land until a certificate of zoning compliance is issued. Larger operations are a "vacation rental complex" (3–10 units, or 1–2 units exceeding 9,000 sq ft combined): allowed only in BDM, R-3, NS, CS, EMP, PS, CR and OU, and requiring a Special Use Permit from the Board of Adjustment at a quasi-judicial public hearing plus the Sec. 78-678(9) standards (20 ft minimum between buildings, 1 parking space per 2 guest rooms, 1 bathroom per 4 guest rooms, one freestanding sign of 10 sq ft maximum). More than 10 vacation rental units is reviewed as a hotel/motel, except in the Open Use District (OU) where a conditional use permit is required. Separately, every operator must register with Buncombe County Tax Collections via the Remitter Information Form and remit the 6% county occupancy tax monthly by the 20th of the following month; this stacks on the 7% NC combined state/local sales tax on accommodations. Airbnb and similar facilitators collect and remit the occupancy tax on their bookings (the monthly remittance form provides a line to deduct "sales that a 3rd party has collected/remitted occupancy tax on"). IMPORTANT SCOPE NOTE: county zoning applies only outside incorporated municipalities — the City of Asheville and other municipalities set their own (materially stricter) STR rules. Proposed STR text amendments (ZPH2023-00038) that would have confined new STRs to commercial districts, cut the square-footage cap, and barred STRs in manufactured home parks and affordable-housing developments were DEFERRED by the Planning Board on April 22, 2024; the Board of Commissioners' Ad Hoc Short-Term Rental Committee (established August 2024) ceased meeting after Hurricane Helene (late September 2024) and no restrictive STR amendment has been adopted as of July 2026. The most recent zoning text amendment, Ordinance No. 24-11-07 (ZPH2024-00024), amended Secs. 78-581/78-641/78-678 for crypto-currency mining, data centers and government protective service — not short-term rentals.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Zoning Permit — Short Term Accommodations: Vacation Rental (2 unit maximum) Required
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county Certificate of Zoning Compliance (change of use) Conditional
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county Zoning Permit — Short Term Accommodations: Vacation Rental Complex Conditional
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county Special Use Permit — Vacation Rental Complex (Board of Adjustment, quasi-judicial hearing) Conditional
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county Sec. 78-678(9) Vacation Rental Complex or Rooming House special use standards Conditional
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county Buncombe County Occupancy Tax — Remitter Information Form (account registration) Required
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county Buncombe County Occupancy Tax — monthly return and remittance Required
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state North Carolina Sales & Use Tax registration / Form E-500 return (NCDOR) Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Buncombe County Occupancy Tax (Room Occupancy Tax) | 6% | Buncombe County Tax Collections / Tax Department (physical: 182 College Street, Asheville, NC 28801; mailing: P.O. Box 3140, Asheville, NC 28802). Levied by the Buncombe County Board of Commissioners under S.L. 2015-128 (H.B. 347) and administered per G.S. 153A-155. Net proceeds are remitted to the Buncombe County Tourism Development Authority. | — | — |
| North Carolina combined State and local Sales & Use Tax on accommodations | 7% | North Carolina Department of Revenue (NCDOR); returns filed electronically on Form E-500 | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~13.0%) on a stay in Buncombe County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- Yes
- Cap on licenses
- No
Zoning: Vacation rentals (1–2 units, <9,000 sq ft combined) are marked P (Permitted) in the Sec. 78-641 Table 1 permitted-use table in every Buncombe County zoning district — R-LD, R-1, R-2, R-3, NS, CS, EMP, PS, CR, BDM and OU — and are blank (not permitted) only in AI (Airport Industry District). The AI district 'shall exist only in areas below 2,500' in elevation' and covers airport/aviation/aerospace uses around Asheville Regional Airport. Vacation rentals are likewise P in the Steep Slope/High Elevation Overlay and Protected Ridge Overlay permitted-use tables. A vacation rental COMPLEX (3–10 units, or 1–2 units over 9,000 sq ft) is far more restricted: allowed as a Conditional/Special Use only in BDM, R-3, NS, CS, EMP, PS, CR and OU, and not at all in R-LD, R-1 or R-2. County zoning has no jurisdiction inside incorporated municipalities (City of Asheville, Black Mountain, Weaverville, etc.), which regulate STRs separately and far more strictly.
- NO primary-residence or owner-occupancy requirement exists in the current ordinance. The Sec. 78-581 definition of 'vacation rental' contains no residency condition, and the County's vacation-rental information sheet answers 'WHAT CAN YOU RENT?' with 'Single or multi-family homes / Basement apartments / Garage apartments / Manufactured homes' without any owner-occupancy qualifier. (This is negative evidence — no quote affirmatively states 'owner occupancy is not required'.) Note the DEFERRED 2024 text amendment would have restricted STRs to detached single-family dwellings and barred them in manufactured home parks.
- MINIMUM STAY — set to null deliberately. The Sec. 78-581 definition covers homes 'rented for two (2) days or more to tourists, vacationers, or similar transients', and the County's information sheet renders this as 'Rented for 2 - 29 days'. This is a DEFINITIONAL SCOPE for what counts as a vacation rental use, not an express minimum-stay mandate; the ordinance nowhere states that a 1-night rental is prohibited. A 1-night rental would arguably fall outside the defined 'vacation rental' use, but no quote confirms how the County treats it. Do not represent a hard 2-night floor without confirming with Planning & Development.
- MAXIMUM STAY — the ordinance definition states no upper bound; the County's information sheet shows '2 - 29 days', consistent with the widely used <30-day STR working definition and with the occupancy tax exemption for stays of 90+ consecutive days. The 29-day figure is the County's own summary, not ordinance text.
- SIZE/UNIT CAP (this is the real constraint on standard STRs): a 'vacation rental' is capped at no more than TWO single-family homes with a combined total of no more than 9,000 sq ft gross floor area. Exceeding either threshold reclassifies the operation as a 'vacation rental complex', which requires a Special Use Permit and is barred from R-LD, R-1 and R-2.
- TIERING ABOVE 10 UNITS: 'A development consisting of more than 10 vacation rental units shall be considered a hotel or motel for purposes of this ordinance except within the Open Use District (OU) where it shall be considered a vacation rental complex and shall be required to obtain a conditional use permit.'
- NO CAP on the number of STR permits or licenses countywide, and no annual night limit, appears anywhere in Chapter 78 or the FY26 Fee Schedule.
- GRANDFATHERING set to null: because no restrictive STR regime has been adopted, there is currently nothing to grandfather. The deferred ZPH2023-00038 amendment contemplated that existing STRs could apply for a zoning permit to be recognized as legal nonconforming use, with that status lost on sale — but this was never enacted and carries no legal force as of July 2026.
- Occupancy tax does not apply to accommodations furnished to the same person for at least 90 consecutive days, nor to accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations to further their nonprofit purpose.
- Bed and breakfast inns are a separate, distinct use in Chapter 78 ('a private, owner-occupied business with 4 to 20 guests') with their own standards and a $250 zoning fee — do not conflate with vacation rentals.
Enforcement
- Active enforcement
- unknown
- Fines
- ZONING (Chapter 78, Sec. 78-583): the County may assess a $100.00 per day civil penalty for each day a property is in violation, effective upon receipt of a Notice of Violation, but waived if the Zoning Administrator determines the violation was remedied within 30 days of receipt. A Notice of Violation must precede any other penalty and is served by certified/registered mail, personal service, or conspicuous posting on the property; it is appealable to the Board of Adjustment under Sec. 78-623. Unpaid penalties may be pursued via a civil action in the nature of a debt or referred to the State Debt Setoff program. The Zoning Administrator may reduce the penalty where the responsible person acted in good faith and cooperated. OCCUPANCY TAX (per NCGS 105-236(a)(3)-(4), as stated on the County's Monthly Remittance Form): failure to file on the due date incurs a penalty of 5% of the tax per month or fraction thereof, not exceeding 25% in aggregate; failure to pay when due without intent to evade incurs a penalty of 10% of the tax.
- Notes
- active_enforcement is deliberately set to null — NOT false. No primary source located in this research documents a Buncombe County STR-specific enforcement program, complaint line, inspection regime, or enforcement statistics, and the absence of such evidence is not evidence of absence. Context that bears on the question: because vacation rentals are permitted by right in every district except AI-Airport, there is very little zoning-side conduct left to enforce against a compliant 1–2 unit operator — the realistic exposure is (a) operating a vacation rental without the $50 zoning permit / certificate of zoning compliance, (b) operating a de facto complex (3+ units, or over 9,000 sq ft) without a Special Use Permit, and (c) occupancy tax non-remittance on direct bookings. Occupancy tax collection is administered as a routine monthly program by Buncombe County Tax Collections with statutory penalties, which implies active administration on the tax side. The generic Sec. 78-583 penalty applies to all zoning violations and is not STR-specific. Anyone relying on this field should contact Buncombe County Planning & Development (828-250-4830) directly.
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Frequently asked questions
Is Airbnb legal in Buncombe County?
Do I need a license or registration for a short-term rental in Buncombe County?
What taxes apply to short-term rentals in Buncombe County?
Official sources
- ordinance Chapter 78, Code of Ordinances, Buncombe County — The Zoning Ordinance of Buncombe County, North Carolina (Initially Adopted December 1, 2009; As Amended May 1, 2018) ↗
- agency_guidance Buncombe County Planning & Development — Vacation Rentals (Short Term Rental / Airbnb / Homestay), RV / Travel Trailer / Park Model / Tiny Home Information ↗
- fee_schedule Buncombe County Fee Schedule, Fiscal Year 2026 (July 1, 2025 – June 30, 2026) — Planning & Development, pp. 40–48 ↗
- tax_authority_page Occupancy Tax | Buncombe County, NC — Tax Department / Tax Collections ↗
- tax_form Buncombe County Occupancy Tax — Monthly Remittance Form (with penalty provisions and third-party/Airbnb deduction instructions) ↗
- statute N.C. Session Law 2015-128 (House Bill 347) — Buncombe County occupancy tax authorization; levied, administered and collected per G.S. 153A-155 ↗
- tax_authority_page Current Sales and Use Tax Rates | NCDOR — county rate table (Buncombe | 7%) ↗
- tax_authority_page Rentals of Accommodations | NCDOR — sales and use tax on accommodation rentals, accommodation facilitators, Form E-500 ↗
- ordinance Buncombe County Ordinance No. 24-11-07 (ZPH2024-00024) — amending Secs. 78-581, 78-641, 78-678 for crypto-currency mining, data centers and government protective service (confirms most recent Ch. 78 text amendment did NOT touch short-term rentals) ↗
- proposed_ordinance ZPH2023-00038 Short Term Rental Text Amendment (Planning Board, April 22, 2024) — DEFERRED, never adopted; retained for change-monitoring only ↗
- agency_page Zoning | Buncombe County, NC — Planning & Development zoning landing page and forms index ↗
- reference U.S. Census Bureau Geocoder (live) — Buncombe County GEOID 37021, STATE 37, COUNTY 021 ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.