Gaston County, North Carolina
Belmont, NC vacation rental requirements
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.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Your licensing checklist
In order: the state, the county, then the town.
State of North Carolina
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
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
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
Gaston County, North Carolina
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
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 Belmont
Meet the city standards
Belmont adopted its short-term rental rules on December 5, 2022. Provide one off-street parking space per bedroom, up to two per unit (plus one for an accessory unit), skip exterior advertising, and follow fire and safety codes.Source
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. A state law (House Bill 580) lets Belmont levy its own occupancy tax. For direct bookings, file Gaston County’s return by the 20th; it has a line for the 3% city tax. Ask the county whether it applies in Belmont.Source
House rules for guests
Sources
- Occupancy taxes and Airbnb · UNC School of Government
- Vacation Rental Act (G.S. Chapter 42A) · North Carolina General Assembly
- Short-term rental regulations after Schroeder · UNC School of Government
- Room Occupancy Tax Report · Gaston County Finance Department
- Short-term Rentals · City of Belmont
- Code section · Troutman (Municode)
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.