LicensedRental

New Hanover County, North Carolina

Kure Beach, NC vacation rental requirements

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

Checked against official sources November 6, 2026

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

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

Town rental rules
None found
Taxes
7% sales tax + 6% occupancy tax

We found no short-term rental zoning rules in Kure Beach’s code in November 2026. The code says short-term rentals follow the town’s business rules for trash and recycling pickup. Ask the town which service your rental needs.

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

New Hanover County, North Carolina

  1. Register for the room occupancy tax

    If guests pay you directly, report every month through New Hanover County’s room occupancy tax portal, by the 20th day after the month ends. Airbnb collects the tax on its bookings.Source

    NHC room occupancy tax →

  2. Then your town or area

    Zoning rules and some occupancy taxes are set by each town, and by the county outside town limits. Pick your area.

Town of Kure Beach

  1. 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. The 6% occupancy tax is filed with New Hanover County Finance through its online portal by the 20th of the next month.Source

  2. Ask about zoning

    Ask the Town of Kure Beach whether zoning allows a short-term rental at your address. Check your HOA rules too.

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.