North Carolina · Dare County
Dare County
Dare County (Outer Banks) is one of the most permissive STR jurisdictions in North Carolina: there is NO county short-term-rental permit, license, registration, cap, or primary-residence rule. The Dare County Zoning Ordinance (Appendix A to the Code of Ordinances, codified as Ch. 22; local legislation current through Ordinance passed 2-3-2025) does define "Short-term vacation occupancy" as "A residential dwelling that is used and/or advertised through online media or any other means of advertising for occupancy for a period of 30 days or less" (adopted 10-15-2018), but that definition is used ONLY to restrict two narrow accessory unit types — it is not used to permit, cap, or license STRs in general, and STR of a principal single-family dwelling is not separately regulated in any zoning district. County zoning applies only to UNINCORPORATED Dare County (Hatteras Island villages, Colington, Wanchese, Manns Harbor, East Lake, Stumpy Point, Martins Point, Roanoke Island outside Manteo); the six incorporated towns (Duck, Southern Shores, Kitty Hawk, Kill Devil Hills, Nags Head, Manteo) run their own planning/permitting and several (e.g. Nags Head) DO require STR registration — check the town record. The two county zoning limits are: (1) Sec. 22-58.6(8) (adopted 10-15-2018, am. 4-20-2022) — an Accessory Dwelling Unit "shall be used for long-term occupancy" (31+ days), i.e. ADUs may NOT be short-term rented; and (2) Sec. 22-58.7(i) (Ord. passed 9-16-2019; am. 6-21-2021) — a Workforce Housing Unit "shall not be used for short-term occupancy rentals during the time period of April 1 to October 31 annually," enforced via a recorded memorandum of agreement. The only affirmative county obligation on an ordinary STR operator is TAX: a 6% Dare County Room Occupancy Tax on "gross receipts derived from the rental of room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp including private residences and cottages rented to transients," built from three separate legislative authorizations — 3% (House Bill 532, 1985 Session, effective July 1, 1985), 1% Tourism Development (House Bill 225, 1991 Session, effective January 1, 1992), and 2% for Beach Nourishment (Senate Bill 92, 2001 Session, effective September 1, 2002; extended by Senate Bill 1298, S.L. 2010-78, Sec. 7, effective January 1, 2014). Operators must set up an account with the Dare County Tax Department (Business Information Form) and file a return + remit by the 20th of the month following accrual. Exemptions: a private residence/cottage rented less than 15 days in a calendar year, and any accommodation supplied to the same person for 90+ continuous days. Under G.S. 153A-155, accommodation facilitators (Airbnb/Vrbo) carry the same collect-and-remit responsibility for the county occupancy tax as they do for state sales tax, so platform-booked stays are generally remitted by the platform. NC state + Dare local sales tax on accommodations is 6.75% (NCDOR), administered separately by NCDOR. Status is labeled "allowed_with_registration" solely because of the mandatory occupancy-tax account/monthly return — there is no STR-specific license; a host with only platform-remitted bookings may have no direct county filing.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Dare County Room Occupancy Tax account + monthly return (Business Information Form / Occupancy Tax Reporting Form) Required
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state NCDOR sales and use tax registration for rental of accommodations (G.S. 105-164.4F) Conditional
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county Certificate of zoning compliance (only for development/construction activity, not for the act of short-term renting) Conditional
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county Short-term rental permit / license / registration — DOES NOT EXIST in Dare County Not required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Dare County Room Occupancy Tax (total 6%) | 6% | Dare County Tax Department / Dare County Tax Collector (county finance officer under G.S. 153A-155). Mail: DARE COUNTY TAX COLLECTION, P.O. Box 1000, Manteo, NC 27954. Online, mail, in-person and eCheck payment options offered. | — | — |
| North Carolina State + Dare County local sales and use tax on rentals of accommodations | 6.75% | North Carolina Department of Revenue (NCDOR) | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~12.8%) on a stay in Dare County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- Yes
- Cap on licenses
- —
Zoning: IMPORTANT SCOPE NOTE: Dare County zoning applies only to UNINCORPORATED areas. The six incorporated towns (Duck, Southern Shores, Kitty Hawk, Kill Devil Hills, Nags Head, Manteo) each administer their own planning and permitting and may impose their own STR registration (Nags Head, for example, does). zoning_restricted is set true because two codified zoning provisions do restrict short-term occupancy — but ONLY for two accessory unit types, NOT for ordinary principal dwellings. A principal single-family dwelling in unincorporated Dare County may be short-term rented in any residential district with no zoning permit, no cap, no minimum stay, and no owner-occupancy requirement; 'Short-term vacation occupancy' is a defined term (adopted 10-15-2018) but is NOT listed as a permitted, special, or conditional use in any zoning district, and is therefore not separately regulated. The two real restrictions: (1) Sec. 22-58.6(8) — Accessory Dwelling Units must be used for 'long-term occupancy' (defined as 31 days or more), so ADUs may not be short-term rented at all; ADUs are allowed in listed districts across Hatteras Island (R-1, R-2, R-2A, R-2H, R2-AH, C-2, C2-H, C-3, I-1, S-1), Colington/KDH Outside (R-1, R-2, R2-B, VC-2, C-3), Manteo Outside (R-1, RS-6, RS-8, R-2, R-3, C-3, I-1, SNC), Wanchese, Manns Harbor, and East Lake. (2) Sec. 22-58.7(i) — Workforce Housing Units (dwellings built alongside a commercial structure in listed commercial districts) may not be short-term rented April 1 through October 31 annually, secured by a memorandum of agreement executed at permit approval. Related uses that ARE separately defined and regulated, and which a would-be host should not be confused with: 'Bed and breakfast home' (owner-occupied, max 3 rooms), 'Large bed and breakfast home' (owner-occupied, max 5 guest rooms, adopted 10-17-2005), and 'Tourist home' (max 10 guest rooms, may or may not be owner occupied, adopted 3-5-2006) — these are distinct commercial lodging uses, not whole-house STR.
- No county STR licence exists, so no cap and no licence cap/lottery. cap_on_licenses is null rather than false because there is no licensing scheme to cap.
- No minimum-stay requirement is imposed by Dare County on short-term rentals. The 30-day / 31-day line in the zoning definitions is definitional (it separates 'Short-term vacation occupancy' from 'Long-term occupancy'), not a mandate. The 15-day and 90-day thresholds on the tax side are tax exemptions, not stay minimums.
- max_occupancy_rule is set null: Dare County imposes no bedroom- or septic-based occupancy cap specific to STRs. Note however that the zoning ordinance's general definition reads: 'Family - One or more persons occupying a single-family dwelling unit; provided that unless all members are related by blood or marriage, no such family shall contain more than five persons.' This unrelated-persons limit is a general residential zoning definition of uncertain applicability and enforceability against transient vacation groups; it is NOT applied to STRs by any provision found, and NC courts and G.S. 160D constrain such rules. Flagged for review rather than asserted as an STR occupancy cap.
- 'Short-term vacation occupancy' and 'Long-term occupancy' were both adopted 10-15-2018, the same date as the ADU regulations (Sec. 22-58.6) — the definitions were created to serve the ADU long-term-only rule, which confirms they were not intended as a general STR regulatory regime.
- STATE LAYER CONTEXT (not independently verified in this pass, flagged for follow-up): North Carolina's Vacation Rental Act, G.S. Ch. 42A, governs the form and content of vacation rental agreements statewide (landlord/tenant obligations, trust accounts, expedited eviction) and applies to Dare County rentals. It imposes contract requirements, not a licensing regime. Also relevant at the state layer: G.S. 160D-1207(c) constrains local governments' ability to run rental registration and inspection programs, which is part of why NC counties like Dare have no STR registry.
- DUE-DATE DISCREPANCY (resolved): the 1985/1991 special act codified at Article XXV, Sec. 1(c) says the occupancy tax is due 'on or before the 15th day of the month following the month in which the tax accrues.' Both the Dare County Tax Department's current page and the controlling uniform statute G.S. 153A-155 say the 20th. The 20th governs — G.S. 153A-155 supplies uniform administration provisions for authorized county room occupancy taxes and supersedes the older act's date. Use the 20th.
Enforcement
- Active enforcement
- yes
- Fines
- There are no STR-specific fines in Dare County because there is no STR permit to violate. Enforcement exposure is (a) occupancy-tax penalties and (b) generic zoning enforcement. OCCUPANCY TAX: failure to FILE = penalty of 5% of tax due if the failure is not more than one month, plus an additional 5% for each additional month or fraction thereof, capped at 25% in the aggregate, or $5.00, whichever is greater. Failure to PAY (without intent to evade) = 2% of the tax if not more than one month, plus an additional 2% per additional month or fraction, capped at 10% in the aggregate. Failing BOTH to file and to pay triggers BOTH penalties. Negligent, willful, or fraudulent failure = increased penalties and potential punishment as a Class 1 misdemeanor under G.S. 105-236. Under G.S. 153A-155, a person who fails or refuses to file or pay the room occupancy tax is subject to the civil and criminal penalties of G.S. 105-236. ZONING (unincorporated areas only, and relevant chiefly to ADU/WHU short-term-rental violations): Sec. 22-69 provides for a written notice of violation, stop work orders (violation of a stop work order is a Class 1 misdemeanor), revocation of development approvals, and remedies/penalties under Sec. 10.99 of the Dare County Code and state law. The specific dollar amount of the Sec. 10.99 general penalty was not retrieved in this pass and is deliberately not asserted.
- Notes
- Enforcement in Dare County is tax-collection-driven rather than permit-driven. The Tax Department actively administers the occupancy tax on a monthly cycle, publishes historical Occupancy Tax Gross Collections and Distributions, and offers mail/in-person/online/eCheck remittance. Because G.S. 153A-155 places the same responsibility and liability on accommodation facilitators as they bear for state sales tax, most platform-booked Dare County stays are remitted by Airbnb/Vrbo, which materially reduces individual-host exposure; direct-booked and privately-managed rentals remain the operator's responsibility. Zoning enforcement for short-term renting would only arise for an ADU used for stays of 30 days or less (Sec. 22-58.6(8)) or a Workforce Housing Unit short-term rented between April 1 and October 31 (Sec. 22-58.7(i)); the WHU restriction is backstopped by a recorded memorandum of agreement executed at permit approval, which gives the county a contractual as well as a regulatory hook. No evidence was found of a proactive STR listing-scraping or compliance-monitoring program at the county level.
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Frequently asked questions
Is Airbnb legal in Dare County?
Do I need a license or registration for a short-term rental in Dare County?
What taxes apply to short-term rentals in Dare County?
Official sources
- tax_authority Occupancy Tax | Dare County, NC — Dare County Tax Department ↗
- ordinance Dare County Zoning Ordinance, Appendix A, Article I, Section 22-2 — Definitions (incl. 'Short-term vacation occupancy' and 'Long-term occupancy', both adopted 10-15-2018) ↗
- ordinance Dare County Zoning Ordinance Section 22-58.6 — Accessory Dwelling Units (Adopted 10-15-2018; Am. Ord. passed 4-20-2022) — ADUs restricted to long-term occupancy ↗
- ordinance Dare County Zoning Ordinance Section 22-58.7 — Workforce Housing Units (Ord. passed 9-16-2019; Am. Ord. passed 6-21-2021) — no short-term occupancy rentals April 1 to October 31 ↗
- ordinance Dare County Zoning Ordinance Section 22-69 — Enforcement (Am. Ord. passed 6-21-2021) ↗
- statute Dare County Code, Special Acts, Article XXV — An Act to Authorize Dare County to Increase its Occupancy Tax, Levy a Restaurant Tax, and Create a Tourism Board (Sess. Laws 1985, ch. 449, Sec. 1; Sess. Laws 1991, ch. 177, Sec. 1) ↗
- code_index Dare County, NC Code of Ordinances — overview and supplement currency (Local legislation current through Ordinance passed 2-3-2025; State legislation through 2024 Regular Session #3) ↗
- gov_page Planning | Dare County, NC — county planning department (no STR permit program; six incorporated towns handle their own planning and building permits) ↗
- ordinance Dare County Code Title XI — Business Regulations (chapter list confirms no rental/STR licensing chapter) ↗
- statute N.C.G.S. Sec. 153A-155 — Uniform provisions for room occupancy taxes (accommodation facilitator liability; 20th-day due date; G.S. 105-236 penalties) ↗
- statute N.C.G.S. Sec. 105-164.4F — Accommodation rentals (state sales tax on accommodations; facilitator duties; under-15-day private residence exemption and its facilitator carve-out) ↗
- tax_authority Current Sales and Use Tax Rates | NCDOR — Dare County total rate 6.75% ↗
- reference U.S. Census Bureau 2020 National County FIPS codes — NC|37|055|01026133|Dare County|H1|A ↗
- gov_page Occupancy Tax Gross Collections (Historical Data) | Dare County, NC — evidence of active monthly tax administration ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.