Rockingham County, NC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 3% of gross rental receipts
- Filing deadline
- 15th of following month
- Late filing penalty
- $10 per day
- Revenue use
- Tourism Development Authority promotion only
- Criminal penalty
- Misdemeanor, up to $1,000 fine
Summary
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.
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 imposed by the state under G.S. 105-164.4(a)(3).
Full Breakdown
Under N.C. Session Law 1991-322, the Rockingham County Board of Commissioners may levy a 3 percent room occupancy tax on gross receipts from renting any room, lodging, or similar accommodation, including short-term rentals, that is subject to state sales tax under G.S. 105-164.4(a)(3). Operators collect the tax as trustee for the county, state it separately from the rental charge, and file a monthly return with the county finance officer by the 15th of the following month. Net proceeds are remitted quarterly to the Rockingham County Tourism Development Authority, restricted to advertising and promoting travel, tourism, and conventions in the county.
Violations & Fines
Missing the monthly return brings a $10-per-day penalty; nonpayment 30+ days past due adds 5% of the tax owed per additional month. Willful evasion or refusal to file is a misdemeanor punishable by up to a $1,000 fine, six months in jail, or both.
Frequently Asked Questions
Does Rockingham County's occupancy tax apply to Airbnb and short-term rentals?
Who collects and files the Rockingham County occupancy tax?
Sources & Official References
Other rules in Rockingham County
How Rockingham County compares: Cities with the Highest Short-Term Rental Taxes·Compare Rockingham County to another location·View the North Carolina short-term rentals overview
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