Short-Term Rentals in Rockingham County, NC (2026)
1 rule for unincorporated Rockingham County, North Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Rockingham County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Taxes & Fees
Rockingham County can levy a 3% room occupancy tax on short-term rental gross receipts, collected by the operator and remitted monthly to fund tourism promotion through the county's Tourism Development Authority.
Rockingham County STR Room Occupancy Tax
Some Restrictions1991 N.C. Sess. Laws ch. 322, § 1
The Rockingham County board of commissioners may, by resolution, after not less than ten days' public notice and after a public hearing held pursuant thereto, levy a room occupancy tax of three percent of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place within the county that is subject to sales tax impo...
All Rockingham County ordinances
See every category we cover for Rockingham County: parking, noise, fences, fires, animals, pools, and more.
Rockingham County Ordinance Hub →