Durham, NC Short-Term Rentals: Registration Rules (2026)

Durham mandates that all short-term rental operators complete a registration and licensing process before advertising or renting their property. The registration is handled through the City of Durham business licensing division and serves as the central compliance mechanism for the STR regulatory framework. To register, property owners must submit proof of ownership (deed or equivalent), floor plans identifying bedrooms and emergency egress routes, a passed safety inspection certificate verifying compliance with the Durham Housing Code, and proof of at least $1 million in liability insurance per occurrence. The registration fee ranges from $200 for properties with two or fewer rental units to $400 for properties with three or more units, with annual renewal required. Properties must maintain compliance with all safety and insurance requirements throughout the license period. Beyond city registration, operators must separately register with the North Carolina Department of Revenue to collect and remit state sales tax at 4.75% on all short-term lodging income under N.C.G.S. 105-164.4(a)(3). Operators must also register with the Durham County Tax Administration office to collect the 6% county occupancy tax, bringing the combined tax burden to approximately 10.75% on gross rental receipts. Monthly tax returns are required. Failure to register with the City before listing can result in code enforcement action, fines, and orders to cease rental activity. Durham has increased enforcement of unregistered STRs by monitoring listing platforms and responding to neighbor complaints. The City periodically updates its registration requirements, and hosts should check with the Planning and Development Department or DurhamOne Call at (919) 560-1200 for current application materials.