Short-Term Rentals in Moore County, NC (2026)
1 rule for unincorporated Moore County, North Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Moore County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Taxes & Fees
Short-term rental hosts in unincorporated Moore County must collect a three-percent room occupancy and tourism development tax on gross rental receipts. The tax applies to hotels, motels, inns, tourist camps and similar accommodations, with a carve-out only for operators renting fewer than five units.
Moore County 3% Room Occupancy Tax
Some RestrictionsMoore County Code § 12-26(b), § 12-27(b)-(d)
The county room occupancy and tourism development tax that may be levied under this article shall be three percent of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp, or other similar place within the county now subject to the three-percent sales tax imposed by the state under G.S. 105-164.4(3) of the gen...
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