North Carolina county rules
Cabarrus County, NC vacation rental rules and taxes
Cabarrus County’s market centers on Concord, home of Charlotte Motor Speedway, and Kannapolis. Stays pay 7% sales tax plus the county’s 6% occupancy tax. Kannapolis limits where whole-home rentals can go; Concord treats a short-term rental as an ordinary household use.
Checked against official sources November 6, 2026What to do
Then your city or area
Zoning rules for short-term rentals are set by each city or town, and by the county outside town limits. Pick your area.
Towns
Concord
Concord’s development ordinance lists a short-term rental as a household living use, the same category as an ordinary home, and we found no city permit or special standards. Stays pay 7% sales tax plus Cabarrus County’s 6% occupancy tax.
Full guideKannapolis
Kannapolis doesn’t allow whole-home short-term rentals in its AG, R1, R2, and R4 districts, needs a special use permit in the R6 to R18 districts, and allows them in mixed-use, downtown, office, and commercial districts. Owner-occupied homestays are allowed in most districts. Stays pay 7% sales tax plus the county’s 6% occupancy tax.
Sources
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- Room occupancy remittance · Cabarrus County Finance Department
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 Spot something out of date?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.