City Watch
Short-term rental rules in Bryson City, NC
How Bryson City regulates short-term rentals: the rules that apply, their sources, and pending changes.
Short-term rentals here are subject to registration, a lodging tax, or a small number of operating rules.
- Swain County levies a 6% room occupancy tax that reaches private residence and cottage rentals
- No municipal STR permit or registration in the town code
- No zoning in force; the town's first Unified Development Ordinance has not been codified
- Town levies no occupancy tax of its own
Based on: Code of Ordinances of the Town of Bryson City (American Legal, 2025 reprint) — no zoning/UDO chapter, no STR provision
Summary of the rule
Room occupancy tax is six percent (6%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(3). ... This tax does not apply to any private residence or cottage that is rented for less than 15 days in a calendar year
Last reviewed Oct 23, 2026 · Sources · Report an error
Pending legislation
Monitoring Bryson City · system last checked Oct 25, 2026
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City Watch provides good-faith summaries of publicly available information as of the review date shown. Rules, enforcement, and permit availability can change, and summaries may contain errors or omissions. Ratings describe the general regulatory environment; they do not establish whether a particular property or stay is permitted. This is general information, not legal advice. Before buying, listing, or hosting, verify applicable requirements with the responsible authorities and review any HOA, condominium, deed, or lease restrictions.