Cary, North Carolina

Cary is a permissive market for short term rentals. Short term rentals are permitted, and the Town of Cary has no STR specific ordinance. No local permit or business license is required, and there is no permit fee or renewal period. This follows North Carolina law: under the 2022 Court of Appeals decision in Schroeder v. City of Wilmington, municipalities cannot require licenses or permits for vacation rentals, though they may regulate through zoning. There is no owner occupancy requirement, no primary residence requirement and no cap on rental nights per year. Operators must still comply with the Town’s Land Development Ordinance, zoning use rules and minimum housing standards, including working smoke and carbon monoxide detectors. The most common practical limit is private HOA covenants. Cary has many planned subdivisions, and many HOAs restrict or prohibit short term rentals, so buyers should read the specific community’s rules before purchasing. On taxes, stays are subject to Wake County’s 6% room occupancy tax, plus North Carolina state and Wake County sales tax of about 7.25%, for an effective lodging tax burden near 13%. Airbnb and VRBO often collect and remit these taxes. Enforcement is rated minimal because no STR specific town rules exist, and compliance focuses on tax remittance and HOA and zoning conformity. There have been no recent Cary specific ordinance changes, and Wake County occupancy tax collections set a record of about $41 million in 2024.