LicensedRental

Moore County, North Carolina

Southern Pines, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

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Where allowed
Downtown Overlay, OS, GB, CB
Not in the town’s residential zones.Source
Definition
Under 30 days
The owner no longer has to be present during the stay.Source
Zoning approval
Zoning permit
Allowed by right with a zoning permit, subject to supplemental standards.Source
Taxes
7% sales + 6% county occupancy

We could not find a zoning permit fee for tourist homes. Ask the Planning Department before you apply.

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.

Town of Southern Pines

  1. Check your zoning

    Confirm the property is in the Downtown Overlay or the Office Services, General Business, or Central Business zone. Short-term rentals aren’t allowed in other zones.Source

    Southern Pines STR page →

  2. Get a zoning permit and plan parking

    Tourist homes need a zoning permit. The parking table asks for one space per guest room plus two spaces for a resident owner or manager; ask the town how that applies to a whole-home rental.Source

  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

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.