LicensedRental

Brunswick County, North Carolina

Leland, NC vacation rental requirements

We found no short-term rental zoning rules in Leland’s code. Stays owe 6.75% sales tax + 4% occupancy tax (3% town + 1% county); Airbnb collects these on its bookings.

Checked against official sources November 6, 2026

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Town rental rules
None found
Taxes
6.75% sales tax + 4% occupancy tax (3% town + 1% county)

We searched for short-term rental rules in November 2026 and found none. Confirm with the Town of Leland before you list.

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 Leland

  1. 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. Leland levies a 3% occupancy tax on top of the county’s 1%. For direct bookings, file the county 1% with the Brunswick County Revenue Department by the 15th, and ask the town where to file its 3%.Source

  2. Ask about zoning

    Ask the Town of Leland whether zoning allows a short-term rental at your address. Check your HOA rules too.

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.