Cary

No short-term rental use

Household Living covers tenancy arranged month-to-month or longer, and lodging where tenancy may run under 30 days is classed as Visitor Accommodation.[1] We found no use with that name in the use tables, where a blank cell means the use is prohibited in that district.[2]

Unlisted uses

Where a use isn't allowed in the ordinance and isn't prohibited or restricted by it, the Planning Director may permit it if its impact is similar to other uses in the district.[1] The decision must be in writing, it binds Town departments, and it can be appealed to the Zoning Board of Adjustment.[1] We found no published Cary decision on short-term rentals, so ask Planning before you sign.[8]

Interpretation request

The Planning Director has final authority to interpret terms in the ordinance.[1] Anyone can ask for an interpretation in writing, and the Director must answer in writing within 30 days.[1]

Bed and breakfast route

The nearest listed residential use is a bed and breakfast, where the operator must live on the premises full time.[3] It allows at most 8 bedrooms rented and no guest stay over 14 consecutive days.[3] The general-district table lists it as a special use in only two districts, R80 and R40.[2]

State vacation rental law

North Carolina's Vacation Rental Act covers landlords and brokers who rent or manage residential property for vacation rental.[9] A vacation rental is a rental for vacation, leisure or recreation for fewer than 90 days by a person who has a permanent residence elsewhere.[9] We found no registration or license requirement in the chapter.[9]

Written agreement

A landlord or broker and the tenant must execute a vacation rental agreement for rentals the chapter covers.[9]

Smoke and carbon monoxide alarms

Provide operable smoke detectors and at least one carbon monoxide alarm per rental unit per level.[9] The carbon monoxide rule applies only to units with a fossil-fuel burning heater, appliance or fireplace and to any unit with an attached garage.[9]

Trust account

If you require advance payments other than a security deposit, deposit them in a trust account within three banking days.[9] Funds collected for sales or occupancy taxes and security deposits can't be paid out before the tenancy ends or the tenant materially breaches the agreement, except as a refund.[9]

Human trafficking

Before you first list a vacation rental, the property manager must set up a procedure for reporting suspected human trafficking to the National Human Trafficking Hotline or local law enforcement.[9] The property manager and certain staff must also complete human trafficking awareness training.[9]

Inspections

G.S. 160D-1117 applies to properties covered under Chapter 42A.[9] It lets the inspection department make periodic inspections for unsafe, unsanitary or otherwise hazardous and unlawful conditions.[10]

Sales tax

Gross receipts from renting an accommodation, including a residence or cottage, are subject to the general state, local and transit sales tax and any local occupancy tax.[5] Fees charged by the retailer or an accommodation facilitator are generally part of the taxable amount.[5] State sales tax is filed on Form E-500.[5]

Local sales tax rate

The state lists a total of 7.25% for Wake County, made up of the 4.75% state rate plus local and transit rates.[6] That figure includes the 0.50% transit rate.[6]

Room occupancy tax

Wake County levies 6% on gross receipts from the rental of any room, lodging or accommodation by a hotel, motel, inn or similar place.[7] It also applies to rooms or houses rented through sites like Airbnb and VRBO, and rentals to the same person for at least 90 consecutive days are exempt.[7]

Returns

Wake reports are due monthly by the 20th of the following month.[7] A zero-due return is still required.[7]

Register

Open a gross receipts account in addition to any property tax account if you provide lodging or room occupancy.[4] Apply with the Gross Receipts Tax Application, online or on paper.[7]

No local rule found

We found no Cary short-term rental fine, license or complaint process, and we did not read Cary's zoning enforcement chapter, so ask Planning what applies to your address.[8]

Appeals

A Planning Director determination on an unlisted use can be appealed to the Zoning Board of Adjustment.[1]

State penalties

The Department of Labor may impose penalties on a property manager or contractor who willfully and knowingly violates the human trafficking provision of Chapter 42A.[9] They run $500 for a first violation, $1,000 for a second and $2,000 for each after that.[9]

Pending state bill

Senate Bill 291, titled Regulation of Short-Term Rentals, was referred to the Senate Rules and Operations committee on 3/17/2025, and that is its last recorded action.[11] It has not passed.[11]