LicensedRental

New Hanover County, North Carolina

Wrightsville Beach, NC vacation rental requirements

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

Checked against official sources November 6, 2026

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

We found no short-term rental zoning rules in Wrightsville Beach’s code in November 2026. The town’s housing code requires a smoke detector within 10 feet of each bedroom in every rental unit. Confirm zoning with the town before you list.

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 Wrightsville 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 Wrightsville 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.