LicensedRental

Moore County, North Carolina

Foxfire Village, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

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Day limit
180 days a year
In the RS-20, RS-30, and RS-40 WS districts, over any 12 months.Source
Responsible party
24/7, within 30 miles
Name, phone, and email posted in the unit; should respond within an hour.Source
Events
16 people max
Including guests. No commercial activity.Source
Taxes
7% sales + 6% county occupancy

Registration with the village Clerk is optional under the code. Liability insurance is strongly encouraged, not required.

Your licensing checklist

In order: the state, the county, then the town.

State of North Carolina

  1. 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

    NCDOR business registration →

  2. 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

  3. 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

Moore County, North Carolina

  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.

Village of Foxfire

  1. Name a local responsible party

    Pick someone who lives within 30 miles and can be reached around the clock. Post their name, phone, and email in the home, along with the trash and recycling schedule. You may also register the rental with the village Clerk and get a copy of the rules.Source

  2. 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. Moore County’s occupancy tax is 6%. For direct bookings, file it monthly with Moore County Finance.Source

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.