Iredell County, North Carolina
Unincorporated Iredell County, NC vacation rental requirements
Outside town limits, Iredell County lets you run one short-term rental per dwelling in most zoning districts without a zoning permit, if you meet its rules: one off-street parking space per bedroom, a 24-hour contact posted at the driveway, and no events. Homes not on public sewer are capped at 2 guests per bedroom plus 2. Stays pay 6.75% sales tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Owners sued the county over its earlier, stricter rules, and a court blocked enforcement against them in 2024. The county amended the rules in 2025 and 2026; we didn’t find how the lawsuits ended.
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
Iredell County, North Carolina
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.
Iredell County (unincorporated areas)
Meet the operating rules
Rent only one unit per dwelling (an accessory unit can go with the main house to the same party). Post a 24-hour contact name and phone at the driveway entrance, on a sign no larger than 3 square feet. List the maximum guests in every ad and post it in the home.Source
Tell guests the rules
Give guests the county’s rules in writing, in your rental agreement, a direct notice, or a posting in the home. No events, and no stays shorter than overnight.Source
Taxes on each stay
Stays under 90 days owe 6.75% 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. We found no county occupancy tax outside the towns. If guests pay you directly, ask the county finance office whether any local occupancy tax applies.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
- Code section · Iredell County (Municode)
- Fiscal note, Senate Bill 255 (Iredell County occupancy tax), 2023 · North Carolina General Assembly, Fiscal Research Division
- Code section · Iredell County (Municode)
- Federal judge rules on lawsuit that could decide future of NC short-term rentals (February 28, 2024) · WSOC-TV
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.