Regulation and Taxation of Short-Term Rentals

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NOTE: Due to legislation passed since the publication of this book, the authors have written a short, targeted update. This update discusses the implications of S.L. 2019-73 on local authority to regulate short-term rentals and is available free of charge. Please click "download" below.

Local governments across North Carolina are struggling with how to respond to an explosion in short-term rentals, offered primarily through Airbnb and similar on-line platforms. This book will help our state’s municipalities and counties decide how best to address this growing issue by analyzing the legal and practical aspects of local government regulation and taxation of short-term rentals and by offering advice on best practices.

This publication is available in print and as an eBook. eBooks can be downloaded and read on your desktop, laptop, and/or a variety of mobile devices with an e-reader application. eBooks are only licensed for use by one individual and cannot be shared. For more information about ebooks, click here. To purchase the eBook version of this publication, click here.