LicensedRental

Brunswick County, North Carolina

Southport, NC vacation rental requirements

Southport requires a yearly zoning permit for short-term vacation rentals and allows new ones only in its PUD, CBD, and BD districts; in the R-10, R-20, and MF residential zones only rentals that were operating when the rules were adopted may continue. Homestays with the owner present are allowed in residential zones. Stays pay 6.75% sales tax plus a 4% occupancy tax (3% city + 1% county).

Checked against official sources November 6, 2026

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Zoning permit
Required, renewed every year
Valid January 1 to December 31. Get it before you start renting.Source
Where new rentals are allowed
PUD, CBD, and BD districts
Not in R-10, R-20, MF, O-I, HC, OS, or ICS.Source
Residential zones
No new rentals
In R-10, R-20, and MF, only rentals with bookings before the rules were adopted may continue, and they lapse after 180 days unused.Source
Responsible party
Within 20 miles, 45-minute response
Available 24 hours while the home is rented; post the name, phone, and email inside.Source
Insurance
$1,000,000 general liability
Taxes
6.75% sales + 4% occupancy tax
3% city (filed with the city by the 15th) + 1% county.Source

Three violations in 365 days end a rental’s permit, and the owner can’t reapply for three years.

The Board of Aldermen first barred new rentals in residential zones in July 2021; the rules now sit in the UDO adopted in October 2025. We could not find the permit fee. Ask the city before you apply.

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.

City of Southport

  1. Check your zoning district

    New short-term vacation rentals can open only in the PUD, CBD (central business), and BD districts, not in R-10, R-20, or MF. A homestay, where you live in the home full time and stay there overnight while renting up to two guest rooms, is allowed in R-10, R-20, MF, and PUD with its own permit.Source

  2. Get the zoning permit, and renew it yearly

    Apply to the city before you rent. You need a responsible party who lives within 20 miles and can respond within 45 minutes, $1,000,000 in liability insurance, and the house rules posted inside. Stays must be shorter than 30 days. The permit runs January 1 to December 31; a nonconforming rental in a residential zone loses its right to operate if the permit lapses.Source

    Southport short-term rentals →

  3. 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. Southport’s 3% occupancy tax is filed with the city every month by the 15th, even with no rentals. File the county’s 1% with the Brunswick County Revenue Department by the 15th too.Source

House rules for guests

Posted rules
In a common area
Maximum guests, no large gatherings, trash schedule, noise hours, parking, and emergency contacts.Source
Signs and events
Not allowed
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.