Moore County, NC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 3% of gross rental receipts
- Exempt operators
- fewer than 5 rental units
- Return due
- 15th of following month
- Late filing penalty
- $10.00 per day
- Willful evasion penalty
- up to $1,000 fine, 6 months jail
- Revenue destination
- county tourism development authority
Summary
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.
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 general statutes. This tax is in addition to any local sales tax. This tax does not apply to gross receipts derived by the following entities from accommodations furnished by them:(1)Religious organizations;(2)Educational organizations;(3)Any business that offers to rent fewer than five units; and(4)Summer camps. ... Any person who willfully attempts in any manner to evade the occupancy tax imposed under this article or who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor and shall be punished by a fine not to exceed $1,000.00, imprisonment not to exceed six months, or both.
Full Breakdown
S. 4(3). The tax stacks on top of any local sales tax and is charged separately from the sales price under § 12-28. Four categories are exempt from the county's occupancy tax entirely: religious organizations, educational organizations, summer camps, and any business that offers to rent fewer than five units, so a homeowner renting a single vacation cottage in unincorporated Moore County owes nothing under this article even though a larger short-term rental operation would. Operators who owe the tax must file a monthly return with the county on or before the 15th of the following month, per § 12-27(a).
The net proceeds go to the county tourism development authority under § 12-29, which may spend the money only on advertising and promoting travel, tourism and conventions, capping administrative use at 25 percent of what it receives. An operator who collects the tax may keep a three-percent discount of the amount collected as compensation for administering the collection, per § 12-28.
Violations & Fines
Filing late or not at all under § 12-27(b) draws a $10.00 penalty for each day the return is overdue. If the return or tax remains unpaid 30 days past the deadline, § 12-27(c) adds a five-percent penalty on the tax due, plus another five percent for every additional month or part of a month it stays unpaid. Willfully evading the tax or refusing to file is a misdemeanor under § 12-27(d), punishable by a fine of up to $1,000.00, up to six months imprisonment, or both.
Frequently Asked Questions
Do I owe Moore County's occupancy tax on my short-term rental?
When is the occupancy tax return due?
What happens if I file my occupancy tax return late?
Sources & Official References
Other rules in Moore County
How Moore County compares: Cities with the Highest Short-Term Rental Taxes·Compare Moore County to another location·View the North Carolina short-term rentals overview
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