LicensedRental

Moore County, North Carolina

Pinehurst, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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Where new rentals are allowed
H and VMU districts only
Check your lot on the village’s official zoning map.Source
Permit
Development permit
Apply through the village Permit Center. We found no fee on the STR page.Source
14-day exemption
Any district, up to 14 days a year
No permit needed, but HOA covenants may still apply.Source
Guests
2 adults per bedroom
Taxes
7% sales + 6% county occupancy

The village uses monitoring software. In October 2025 it counted 537 active rentals, 151 of them advertised without authorization. Violations can cost up to $500 a day.

Nonconforming use certificates transfer with the property, but the window to apply for one has closed.

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 Pinehurst

  1. Check your zoning and status

    A rental of less than 30 nights that adds up to more than 14 days a year is a short-term rental. New ones need a lot in the Hotel or Village Mixed-Use district. Homes used as rentals in the year before October 27, 2022 can continue as nonconforming uses, but lose that status after 365 days without rental use or if the use is expanded.Source

  2. Get a development permit

    Apply online through the Permit Center. The home must meet the SR-9 standards: a smoke detector in every bedroom, a carbon monoxide detector on every floor, legal egress, and one parking space per bedroom on an approved surface.Source

    Pinehurst STR page →

  3. 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

House rules for guests

Posted at the main entrance
Rules and contacts
Guest limit, trash schedule, noise hours, parking, and the owner or manager and emergency contacts.Source
Bedrooms
No cooking facilities
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.