LicensedRental

Cabarrus County, North Carolina

Concord, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

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

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Zoning
Household living use
Allowed where homes are allowed; not treated as a hotel or inn.Source
City permit
None found
Taxes
7% sales + 6% occupancy

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

Cabarrus County, North Carolina

  1. 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.

City of Concord

  1. Taxes on each stay

    Stays under 90 days owe 7% 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. Cabarrus County’s occupancy tax is 6%. For direct bookings, file with the County Finance Department by the 20th of the following month.Source

  2. Check your HOA

    With no city rental rules, HOA covenants are often the main limit. Read them before you list.

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.