Union County, North Carolina
Monroe, NC vacation rental requirements
Monroe’s development ordinance says short-term rentals like Airbnb and VRBO are not rooming houses, hotels, or bed and breakfasts, but it doesn’t list them as their own use. Ask the city how it treats your rental. Stays pay 6.75% sales tax plus local occupancy tax, which Airbnb collects.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Your licensing checklist
In order: the state, the county, then the town.
State of North Carolina
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
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
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
Union County, North Carolina
Taxes on each stay
Stays under 90 days owe 6.75% 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. For direct bookings, ask the Union County finance office about the occupancy tax rate and return.Source
Ask your town about zoning
Ask your town’s planning office (or Union County, outside town limits) whether zoning allows a short-term rental at your address. Check your HOA rules too.
City of Monroe
Ask Monroe Planning first
Ask whether a whole-home short-term rental is treated as an ordinary dwelling in your district, and whether you need a zoning permit.Source
Taxes on each stay
Stays under 90 days owe 6.75% 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. Monroe may levy its own occupancy tax of up to 5%. For direct bookings, ask the city’s finance office for the rate and return, and Union County whether a county tax also applies.Source
Sources
- Occupancy taxes and Airbnb · UNC School of Government
- Vacation Rental Act (G.S. Chapter 42A) · North Carolina General Assembly
- Short-term rental regulations after Schroeder · UNC School of Government
- Occupancy tax collection and remittance by Airbnb in North Carolina · Airbnb
- Code section · Monroe (American Legal Publishing)
- Code section · Monroe (American Legal Publishing)
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.