LicensedRental

North Carolina county rules

Moore County, NC vacation rental rules and taxes

Moore County is the Sandhills’ golf market, led by Pinehurst and Southern Pines. Pinehurst limits new short-term rentals to two zoning districts, Southern Pines allows them only in its downtown and commercial zones, and every stay pays the county’s 6% occupancy tax (up from 3% in 2026).

Checked against official sources November 6, 2026
Market
About 700 Airbnb listings
Pinehurst 382, Southern Pines 204, Aberdeen 51, Carthage 25, Vass 24, Whispering Pines 18 (AirROI).Source
Sales tax
7%
State 4.75% + county 2.25%, on stays under 90 days.Source
Occupancy tax
6% countywide
Raised from 3% for stays from January 1, 2026. Filed with Moore County Finance.Source
Town rules
Pinehurst, Southern Pines, Foxfire
Pinehurst and Southern Pines limit short-term rentals by zoning district; Foxfire Village sets operating rules.

Big golf weeks, like U.S. Open championships at Pinehurst, bring short bursts of demand. Pinehurst’s 14-day exemption lets any owner rent up to 14 days a year without a permit.

What to do

  1. Then your town or area

    Zoning rules for short-term rentals are set by each town, and by the county outside town limits. Pick your area.

Towns

Full guide

Foxfire Village

Foxfire Village allows short-term rentals but limits homes in its RS-20, RS-30, and RS-40 WS districts to 180 days of short-term use a year, and requires a responsible party within 30 miles. Stays pay 7% sales tax plus Moore County’s 6% occupancy tax.

Full guide

Pinehurst

Since October 2022, Pinehurst allows new short-term rentals only in its Hotel (H) and Village Mixed-Use (VMU) districts, with a development permit. Rentals that were operating before then may continue as nonconforming uses, and any owner may rent up to 14 days a year without a permit. Stays pay 7% sales tax plus Moore County’s 6% occupancy tax.

Full guide

Southern Pines

Southern Pines allows short-term rentals (called “tourist homes”) only in its Downtown Overlay and its Office Services, General Business, and Central Business zones. Stays pay 7% sales tax plus Moore County’s 6% occupancy tax.

Full guide

Unincorporated Moore County

We found no short-term rental zoning rules in Unincorporated Moore County’s code. Stays owe 7% sales tax + 6% county occupancy tax; Airbnb collects these on its bookings.

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.