LicensedRental

North Carolina county rules

Pasquotank County, NC vacation rental rules and taxes

Pasquotank County’s rentals are mostly in Elizabeth City. Stays pay 7% sales tax plus a 6% occupancy tax shared by the county, the city, and the tourism authority. We found no short-term rental rules in Elizabeth City’s UDO.

Checked against official sources November 6, 2026
Market
About 100 Airbnb listings
Elizabeth City 98 (AirROI).Source
Sales tax
7%
State 4.75% + county 2.25%, on stays under 90 days.Source
Occupancy tax
6%
1.5% county, 1.5% city, 3% tourism authority.Source

What to do

  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.

Towns

Full guide

Elizabeth City

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

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 Spot something out of date?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.