LicensedRental

Brunswick County, North Carolina

Holden Beach, NC vacation rental requirements

Holden Beach’s zoning allows vacation rentals in its residential districts only for stays of at least two nights, and rental homes need one trash can for every two bedrooms. Stays pay 6.75% sales tax plus a 6% occupancy tax (5% town + 1% county).

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

Town rental permit
None found
Minimum stay
2 nights
In the R, R-1, and R-2 districts. One-night stays and repeated group gatherings aren’t allowed.Source
Trash cans
1 per 2 bedrooms
Rounded up: three or four bedrooms need two cans.Source
Taxes
6.75% sales + 6% occupancy tax
5% town + 1% county, both paid to the town.Source

Your licensing checklist

In order: the state, the county, then the town.

State of North Carolina

  1. Know who owes the tax

    Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source

    NCDOR business registration →

  2. Use a written vacation rental agreement

    The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source

  3. Check your zoning

    Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source

Brunswick County, North Carolina

  1. File the county’s 1% tax

    If guests pay you directly, file Brunswick County’s 1% room occupancy tax by the 15th of the next month, even in months with no rentals. In Sunset Beach, Ocean Isle Beach, Caswell Beach, and Holden Beach, pay it to the town along with the town tax; everywhere else, pay the county Revenue Department.Source

    Brunswick County occupancy tax →

  2. Then your town or area

    Zoning rules and some occupancy taxes are set by each town, and by the county outside town limits. Pick your area.

Town of Holden Beach

  1. Set a two-night minimum

    Book stays of at least two nights. The town’s residential zones treat shorter stays, and homes used over and over for group gatherings, as not residential.Source

  2. Taxes on each stay

    Stays under 90 days owe 6.75% sales tax plus the local occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with the Department of Revenue. For direct bookings, pay the town’s 5% occupancy tax and the county’s 1% to the Town of Holden Beach, which collects both, by the 15th.Source

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.