Mecklenburg County, North Carolina
Charlotte, NC vacation rental requirements
Charlotte has no short-term rental permit and no short-term rental use in its Unified Development Ordinance; the city dropped proposed rules in 2022. Stays pay 8.25% sales tax plus Mecklenburg County’s 8% occupancy tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Charlotte said in 2022 that it could add short-term rental rules to the UDO later. Check with Charlotte Planning before you buy.
A bed and breakfast (owner lives there and serves meals) is a separate UDO use with its own conditions.
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
Mecklenburg 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.
City of Charlotte
Taxes on each stay
Stays under 90 days owe 8.25% 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. Mecklenburg County’s 8% room occupancy tax applies everywhere in the county. For direct bookings, file a return with the City-County Tax Collector by the 20th of each month.Source
Check your HOA and building
With no city rental rules, HOA covenants and condo rules are often the main limit in Charlotte. Read them before you buy or list.
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 return and instructions · Mecklenburg County Office of Tax Administration (City-County Tax Collector)
- Unified Development Ordinance, Article 15 (Uses) · City of Charlotte
- City of Charlotte drops proposed regulations for short-term rental properties (May 2, 2022) · 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.