LicensedRental

North Carolina county rules

Gaston County, NC vacation rental rules and taxes

Gaston County’s market is led by Belmont and Gastonia, west of Charlotte near Lake Wylie and the Catawba River. Belmont and Mount Holly regulate short-term rentals through zoning. Stays pay 7% sales tax plus the county’s 3% occupancy tax, and a 3% city tax where a city levies one.

Checked against official sources November 6, 2026
Market
About 270 Airbnb listings
Belmont 126, Gastonia 105, Mount Holly 40 (AirROI).Source
Sales tax
7%
Occupancy tax
3% county + 3% city
Both filed on one Gaston County return by the 20th. The city line applies inside cities that levy a tax.Source
Town rules
Belmont, Mount Holly
Belmont sets parking and event rules; Mount Holly allows rentals by right in its residential districts.

The county form doesn’t list which cities levy the 3% city tax. Ask the county Finance Department which rate applies at your address.

What to do

  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. For direct bookings, file Gaston County’s room occupancy tax report with the county Finance Department by the 20th of the next month. It covers the county’s 3% and, inside a city that levies one, the city’s 3%.Source

    Gaston County return (PDF) →

  2. 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

Full guide

Belmont

Belmont allows short-term rentals wherever its zoning allows homes or lodging, with no permit unless a property racks up code violations. Rentals need one parking space per bedroom (up to two) and can’t host events. Stays pay 7% sales tax plus Gaston County’s 3% occupancy tax and any city tax.

Full guide

Gastonia

We found no short-term rental zoning rules in Gastonia’s code. Stays owe 7% sales tax + 3% county occupancy tax (+ any city tax); Airbnb collects these on its bookings.

Full guide

Mount Holly

Mount Holly’s zoning lists short-term rentals as a use permitted by right in its residential districts (R-A through RD), but not in its business, office, or industrial districts. Stays pay 7% sales tax plus Gaston County’s 3% occupancy tax and any city tax.

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.