Short-Term Rentals in Brunswick County, NC (2026)
2 rules for unincorporated Brunswick County, North Carolina.
Verified from official government sources
Taxes & Fees
Brunswick County levies a 1% room occupancy tax on private residences and cottages rented for less than fifteen days in the unincorporated county, on top of state sales tax. The tax applies only outside town limits: Shallotte, Holden Beach, Ocean Isle Beach, Sunset Beach, Caswell Beach and Yaupon Beach collect their own occupancy tax instead under separate sections of the same chapter.
Brunswick County Short-Term Rental Occupancy Tax
Some RestrictionsBrunswick County Code § 2-8-91(a)
(a)Authorization and scope. The Brunswick County Board of Commissioners may levy a room occupancy tax of one (1) percent of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county that is subject to sales tax imposed by the state under G.S. 105-164.4(a)(3) and from the rental of private ...
Short-Term Rental Parking Rules
Brunswick County, North Carolina's UDO treats a short-term rental of 10 days or less as a "Tourist Home" use and requires 2 off-street parking spaces per bedroom, more than the standard 2-per-dwelling-unit rate for ordinary household living, under the county's Required Parking table for unincorporated-county development.
Brunswick County Short-Term Rental Parking Rule
Some RestrictionsBrunswick County Unified Development Ordinance § 6.12.6.A
Off-street parking spaces shall be provided for all uses listed below in the amounts specified below. ... Tourist Homes: Tourist homes and other temporary residences available for short-term rental (10 days or less): 2 per bedroom.
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