North Carolina · Wilmington
Wilmington
Wilmington, NC regulates short-term rentals purely as a ZONING USE under its Land Development Code (LDC), Chapter 18, Sec. 18-157 ("Lodging") — NOT through any rental license or registration. Two STR use types exist: "Homestay lodging" (renting individual bedrooms in the host's principal residence; max continuous period 29 days) and "Whole-house lodging" (renting an entire dwelling unit; max continuous period 29 days). Both are listed as "C" (permitted with prescribed conditions) in the LDC's universal use table (Table 18-19.2) in a defined set of districts; a blank cell means the use is prohibited in that district. DECISIVE LEGAL EVENT: In Schroeder v. City of Wilmington, 2022-NCCOA-210, No. COA21-192 (N.C. Ct. App., filed 5 April 2022), the Court of Appeals held Wilmington's STR REGISTRATION AND LOTTERY regime preempted by N.C. Gen. Stat. § 160D-1207(c) (recodified from § 160A-424(c)). Struck down: the registration provisions, the lottery, the 2%-of-parcels CAP, the 400-foot SEPARATION distance, registration-number posting, registration-termination provisions, and amortization of unregistered STRs. Expressly SURVIVING as severable: restriction of whole-house lodging to certain zoning districts, the one-off-street-parking-space-per-bedroom requirement, the prohibition on variances, and the operating/insurance/records/refuse/no-events/no-cooking-in-bedrooms conditions. So there is NO STR permit, NO cap, NO separation distance, and NO annual renewal in Wilmington today. CURRENT LDC CONDITIONS (Sec. 18-157, Supp. No. 9): Whole-house lodging requires a local operator available 24 hours per day within 25 miles of the property; a minimum of one all-weather off-street parking space per bedroom in residential/historic districts (shared or rented deck/lot spaces may satisfy it); in HD, HD-MU and HD-R only curb cuts existing as of March 1, 2019 may be used; $500,000 commercial general liability insurance; no parties/events/weddings/receptions/large gatherings; conspicuously posted notice. Homestay lodging additionally requires the dwelling to be the host's principal residence, limits guest rooms to one less than the total bedrooms (max 3), requires guest parking placards and no more than three patron vehicles on site in R-15/R-10/R-7/R-5/R-3/HD/HD-R/HDMU, and carries the same $500,000 insurance and posting duties. In the O&I, CB, RB, CBD and UMX districts both uses are barred from the ground floor of street-facing facades except in buildings existing as of March 1, 2019. Use provisions are not subject to variance by the board of adjustment. Separately, LDC Sec. 18-19(D) requires a zoning permit for all new uses and changes of use generally. The new LDC was adopted 2021 and took effect December 1, 2021; it is published as a standalone Municode product (Supp. No. 9, updated 2026-06-10). CAUTION: Municode's separate "Code of Ordinances" product still publishes the LEGACY Chapter 18 Secs. 18-329/18-330/18-331 (Ord. No. O-2018-47, eff. 3-1-2019) containing the registration, annual renewal, lottery, 400-ft separation and 2% cap language — that text is judicially invalidated by Schroeder and superseded by the new LDC; do not rely on it. TAXES: 6% Room Occupancy Tax levied by the City of Wilmington (effective March 1, 2003), collected and administered by the New Hanover County Finance Department, remitted by the 20th day after the reporting month via the county's ROT portal; plus 7.00% combined NC sales and use tax on accommodations (4.75% state + 2.25% New Hanover County local).
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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city Zoning permit for new use or change of use (LDC Sec. 18-19(D)) Conditional
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city NO short-term rental registration or license (preempted) Not required
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city 24-hour local operator within 25 miles Required
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city One off-street parking space per bedroom Required
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city Host principal residence requirement (homestay only) Conditional
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city Homestay guest room cap (max 3, one less than total bedrooms) Conditional
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city Guest parking placards and 3-vehicle on-site limit (homestay) Conditional
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city Commercial general liability insurance, $500,000 per occurrence Required
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city Conspicuously posted guest notice Required
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city Prohibition on parties, events and large gatherings Required
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city Refuse storage and collection duty Required
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county Room Occupancy Tax reporting (New Hanover County ROT portal) Required
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state NC sales and use tax on rentals of accommodations (NCDOR) Required
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state Written vacation rental agreement (NC Vacation Rental Act, Chapter 42A) Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Room Occupancy Tax (City of Wilmington) | 6% | New Hanover County Finance Department (collected county-wide; levied by the City of Wilmington under N.C.G.S. 160A-215) | — | — |
| North Carolina State and Local Sales and Use Tax on accommodations | 7% | North Carolina Department of Revenue (NCDOR) | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~13.0%) on a stay in Wilmington. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- Homestay lodging: "The maximum number of guest rooms allowed shall be one less than the total number of bedrooms in the dwelling unit, not to exceed three guest rooms." Whole-house lodging: no explicit occupancy cap located in LDC Sec. 18-157; occupancy is constrained indirectly by the one-off-street-parking-space-per-bedroom requirement and by NC State Building Code / fire code / environmental health regulations "for the level of occupancy of the lodging". Homestay in R-15/R-10/R-7/R-5/R-3/HD/HD-R/HDMU is further limited to no more than three patron motor vehicles on site at any time.
- Zoning-restricted
- Yes
- Cap on licenses
- No
Grandfathering: Buildings existing as of March 1, 2019 are exempt from the ground-floor street-facing-facade prohibition in the O&I, CB, RB, CBD and UMX districts, and pre-existing improved parking surfaces as of March 1, 2019 remain usable for homestay guest parking. In HD, HD-MU and HD-R only curb cuts existing as of March 1, 2019 may be used to provide off-street parking. Separately (bed and breakfast use only): "Any bed and breakfast lodging establishments existing at the time of the adoption of this ordinance and conforming with the regulations effective prior to adoption of this section for which a zoning permit cannot be issued due to separation requirements shall be considered legal, nonconforming uses."
Zoning: STRs are regulated as zoning uses. In the LDC universal use table (Table 18-19.2), "Homestay" and "Whole house" lodging are marked "C" (permitted with prescribed conditions, subject to the use-specific standards of Sec. 18-157) in a defined subset of districts; a blank cell means the use is prohibited in that district. The exact district-by-district matrix was not transcribed with full column alignment in this pass and should be read directly from Table 18-19.2 before relying on it for a specific parcel. Sec. 18-157 itself references homestay and whole-house lodging standards in (a) the O&I, CB, RB, CBD and UMX districts, where both uses are prohibited on the ground floor of street-facing facades except in buildings existing as of March 1, 2019, and (b) the residential and historic districts (R-15, R-10, R-7, R-5, R-3, HD, HD-R, HDMU are named in the homestay parking provision). Schroeder expressly upheld "the restriction of whole-house lodging to certain zoning districts" as not preempted. Use provisions of Sec. 18-157 are not subject to variance by the board of adjustment. Hotel/motel is a separate use; bed and breakfast lodging is a separate use that DOES still carry a zoning permit and a 400-foot separation requirement under Sec. 18-157.A.
- NO CAP AND NO SEPARATION DISTANCE APPLY TO STRs. The former 2%-of-residentially-zoned-parcels cap and 400-foot separation for whole-house lodging were held preempted in Schroeder: the court invalidated "(1) the cap and distance requirements and their predicate registration provisions, i.e., the entirety of Secs. 18-331.2 and 18-331.4". The 400-foot separation that remains in the current LDC applies only to BED AND BREAKFAST lodging (Sec. 18-157.A.2), a distinct use.
- NO REGISTRATION, NO LICENSE, NO LOTTERY, NO ANNUAL RENEWAL for homestay or whole-house lodging. The current LDC Sec. 18-157 contains "Zoning permits" subsections only for Bed and breakfast lodging (A.3) and Campground (B.3) — there is no corresponding permit/registration subsection under Homestay lodging (C) or Whole-house lodging (D), consistent with the Schroeder holding.
- PUBLISHED-CODE CONFLICT (material): Municode publishes two Wilmington products. The operative one is the standalone "Land Development Code" (productId 15998, Supp. No. 9, updated 2026-06-10), the rewrite adopted 2021 and effective December 1, 2021, containing Sec. 18-157. The separate "Code of Ordinances" product (productId 14101, Supp. No. 41, codified through Ord. No. O-2026-10 enacted March 24, 2026) STILL publishes legacy Chapter 18 Secs. 18-329/18-330/18-331 (Ord. No. O-2018-47, eff. 3-1-2019) with the annual registration, lottery, 400-ft separation, 2% cap and 1-registration-per-person language. That legacy text is the exact text Schroeder invalidated and is superseded by the new LDC; it must not be treated as current law.
- SOURCE-POISONING WARNING for downstream ingestion: web search for "Wilmington short term rental ordinance" surfaces Wilmington, DELAWARE materials — notably Ordinance #0509, "An Ordinance to Amend Chapter 34 of the City Code to Establish Short-Term Residential Rental Regulations" (first/second reading November 21, 2024) on wilmingtoncitycouncil.com, which imposes a short-term rental owner permit, a $75.00 annual permit fee, a 2% lodging tax, and 2-guests-per-bedroom occupancy. That ordinance is Delaware law — it recites "Governor John C. Carney, Jr." and defines rent by reference to "30 Del. C. §6201(2)a.-g." It has NO application to Wilmington, North Carolina and was excluded from this record.
- THIRD-PARTY SEO CLAIMS REJECTED: sites including propertyzoned.com, strprofitmap.com and bnbcalc.com assert a "$100/year Short-Term Rental permit from Development Services", a mandatory "life safety inspection", a "24/7 responsible party within 30 miles", and "$500 per day for operating without STR permit". None of these are supported by any primary source; a city STR permit is preempted under Schroeder, and the LDC's operator-proximity figure is 25 miles, not 30. These claims were not adopted.
- Both STR use types are defined by a maximum continuous rental period of 29 days. There is no minimum-stay requirement and no annual night cap.
Enforcement
- Active enforcement
- unknown
- Fines
- —
- Notes
- NOT VERIFIED — deliberately left null rather than guessed. No STR-specific civil penalty schedule was located in any primary source: a targeted search of the operative Land Development Code (productId 15998) for civil penalty / per-day fine language returned zero hits, and no LDC enforcement fine amount could be quote-anchored. The City of Wilmington's own Short Term Lodging and Zoning Compliance pages (wilmingtonnc.gov) are hard-blocked by an Akamai 403 to automated fetches, so the City's own statement of enforcement practice could not be read. Third-party claims of '$500 per day for operating without STR permit' and '$250 fine per violation' (propertyzoned.com, strprofitmap.com) are unsupported and internally implausible — there is no STR permit to operate without, since Schroeder preempted the permit/registration regime — and were rejected. What IS quote-anchored: (1) the LDC's Sec. 18-157 use provisions 'are not subject to variance by the board of adjustment'; (2) New Hanover County warns that late occupancy tax reports 'are subject to civil and criminal penalties'; and (3) enforcement of the surviving conditions is complaint-driven by design — the Schroeder court reasoned that the parking condition 'does not require registration to be effective or enforceable; a customer may rent a short-term rental assuming compliance with this provision and inform Wilmington of a violation should parking prove inadequate.' A follow-up pass should retrieve LDC Article 7 (Administrative Provisions) enforcement/penalty sections and the City's STR page via a non-blocked channel.
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Frequently asked questions
Is Airbnb legal in Wilmington?
Do I need a license or registration for a short-term rental in Wilmington?
What taxes apply to short-term rentals in Wilmington?
Official sources
- municipal_code City of Wilmington, NC Land Development Code, Article 3 (Use Standards), Sec. 18-157: Lodging (Supp. No. 9) ↗
- municipal_code City of Wilmington, NC Land Development Code, Article 2 (Zoning Districts), Sec. 18-19 incl. Table 18-19.2 Universal Use Table and Sec. 18-19(D) Zoning Permit Required (Supp. No. 9) ↗
- municipal_code City of Wilmington, NC Land Development Code, Article 8 (Measurements and Definitions) — definitions of Homestay lodging, Homestay host, Whole-house lodging, Hotel/motel (Supp. No. 9) ↗
- municipal_code City of Wilmington, NC Land Development Code, Article 5 (Site Development Requirements), Table 18-341.1 Residential parking ratios — Whole-house: 1 per bedroom; Homestay: None (Supp. No. 9) ↗
- court_opinion Schroeder v. City of Wilmington, 2022-NCCOA-210, No. COA21-192 (N.C. Ct. App., filed 5 April 2022) — STR registration and lottery preempted by G.S. 160D-1207(c); zoning-district restriction and parking requirement severable and upheld ↗
- court_opinion North Carolina Judicial Branch — Schroeder v. City of Wilmington opinion landing page ↗
- statute N.C. Gen. Stat. § 160D-1207 — Periodic inspections; subsection (c) bars local rental permit/permission and rental registration requirements ↗
- statute N.C. Gen. Stat. Chapter 42A — Vacation Rental Act (definition of vacation rental; mandatory written vacation rental agreement) ↗
- tax_authority New Hanover County, NC — Room Occupancy Tax Information (6% rates by jurisdiction incl. City of Wilmington eff. March 1, 2003; monthly reporting due 20th) ↗
- tax_authority New Hanover County, NC — Short-Term Rental Taxes (Finance Department) ↗
- tax_authority NCDOR — Current Sales and Use Tax Rates by county (New Hanover 7%; 4.75% state rate plus applicable local and transit rates) ↗
- tax_authority NCDOR — Rentals of Accommodations (gross receipts subject to general state and applicable local and transit sales and use tax) ↗
- municipal_code SUPERSEDED / JUDICIALLY INVALIDATED — City of Wilmington, NC Code of Ordinances legacy Chapter 18, Art. 6, Secs. 18-329/18-330/18-331 (Ord. No. O-2018-47, eff. 3-1-2019) still published with registration, lottery, 2% cap and 400-ft separation language struck down by Schroeder. Monitored to detect removal. ↗
- city_guidance City of Wilmington, NC — Short Term Lodging (Zoning Compliance). NOTE: returns Akamai HTTP 403 to automated fetches; content not read in this pass. Needs a browser-based or manual channel. ↗
- government_data U.S. Census Bureau Geocoder — confirms STATE 37 (North Carolina), COUNTY GEOID 37129 (New Hanover County), PLACE GEOID 3774440 (Wilmington city) for Wilmington City Hall, 929 N. Front St. ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.