North Carolina county rules
Columbus County, NC vacation rental rules and taxes
Columbus County has a small rental market around Lake Waccamaw and Whiteville. Whiteville allows short-term rentals in six zoning districts with off-street parking. Stays pay 6.75% sales tax plus the county’s 3% occupancy tax.
Checked against official sources November 6, 2026We could not search the Columbus County code online. Ask the county about zoning and where to file the occupancy tax.
What to do
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.
Towns
Lake Waccamaw
We found no short-term rental zoning rules in Lake Waccamaw’s code. Stays owe 6.75% sales tax + 3% occupancy tax; Airbnb collects these on its bookings.
Full guideWhiteville
Whiteville allows Airbnb- and Vrbo-style short-term rentals in its RA-20, R-20, R-12, R-6, O-I, and B-1 districts, with off-street parking. Its code also says rentals must be registered with the city. Stays pay 6.75% sales tax plus the county’s 3% occupancy tax.
Sources
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- 2026 Profile of North Carolina Occupancy Taxes and Their Investment (July 2026) · Magellan Strategy Group (published by NCRLA)
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 Spot something out of date?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.