Short-term rental rules in Kure Beach, NC
In Kure Beach, the obligation on a short-term rental is fiscal, and it runs through New Hanover County rather than the town. A 60-day rental still counts as short term here for tax purposes.[4]
Every rule below links to the official source it comes from, verified October 2, 2026.
Can you rent short term in Kure Beach?
State and county rules only
- Seasonal homes
- 841
- Housing units
- 2,137
- Residents
- 2,466
U.S. Census Bureau, 2024 ACS 5-year estimates
- City ruleNo city ordinance
- City feeNone published
- Tax on each stay13%
- Seasonal homes394 per 1,000
Kure Beach short-term rental tax
Kure Beach counts a short-term rental as any individual rental of less than ninety days. Most towns stop at thirty days. The definition covers a hotel, motel, inn, beach house, condo, corporate apartment or other such property. Rent below that threshold and you charge a 6% room occupancy tax. It goes to the New Hanover County Tax Department, not the town. Reporting and remittance are due to the county by the fifteenth day after the reporting month. That is five days earlier than the twentieth that towns collecting their own tax tend to use. Wilmington and Carolina Beach, in the same county, carry the same rate. On the land-use side, the town's inspector handles building, zoning, flood and code enforcement work from the Office of the Building Inspector on Settlers Lane.[4]
What Kure Beach asks of you
The town defines short-term rentals as individual rentals of less than ninety days each, in a hotel, motel, inn, beach house, condo, corporate apartment or other such property.[4]
Renting a home for periods of less than ninety days at a time means charging a 6% room occupancy tax.[4]
That tax is remitted to the New Hanover County Tax Department, not to the town.[4]
Reporting and remittance are due to the county by the fifteenth day after the reporting month.[4]
The town's inspector handles building, zoning, flood and code enforcement work from the Office of the Building Inspector on Settlers Lane.[5]
What North Carolina asks wherever you host
These rules apply at this address whatever the city decides.
Under G.S. 160D-1207(c), no North Carolina city can make registration a condition of renting your property. Demanding a housing-code permit before you rent is barred as well. The Court of Appeals applied that rule in Schroeder v. City of Wilmington.[1]
Zoning is what remains. In that case the court let a city keep whole-house lodging inside named districts. Parking rules survived too, as did limits on large events. So did insurance conditions and posted safety information.[1]
Renting out a private residence or cottage owes North Carolina's 4.75% sales tax. Sales tax stops once a single guest has stayed ninety days in a row.[3]
Local and transit rates of sales tax apply as well. Any occupancy tax levied by a city or county comes on top.[2]
What a guest pays on top of your nightly rate in Kure Beach
Each layer is set by a different authority, and not all of them are collected by the platform.
| Layer | Rate | Remitted to |
|---|---|---|
| North Carolina state sales tax[3] | 4.75% | The state revenue department |
| Local and transit sales tax[3] | 2.25% | The state revenue department |
| New Hanover County room occupancy tax[4] | 6% | The city |
| Total on a taxable stay | 13% |
The 6% goes to the county rather than the town, and the deadline is the fifteenth of the following month. Wilmington and Carolina Beach sit in the same county and carry the same rate.[4]
What the census counts
How much of Kure Beach is already a second home
The Census Bureau counts 841 of Kure Beach's 2,137 homes as vacant for seasonal, recreational or occasional use. That is 394 out of every 1,000. It ranks Kure Beach 13th of the 31 North Carolina cities on this site for the share of its housing stock kept for part-year use.
- Rank in the state
- 13th of 31
- Share of housing
- 394 per 1,000
- Median home value
- $735,100
U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.
Nearby and comparable
Where Kure Beach sits among its neighbors
Carolina Beach, NC
Registration required
2,337 seasonal homes, 373 per 1,000 housing units.
Carolina Beach short-term rental rulesWrightsville Beach, NC
No city ordinance
1,360 seasonal homes, 471 per 1,000 housing units.
Wrightsville Beach short-term rental rulesWilmington, NC
Allowed by zone
1,452 seasonal homes, 23 per 1,000 housing units.
Wilmington short-term rental rulesLake Lure, NC
Capped
932 seasonal homes, 384 per 1,000 housing units.
Lake Lure short-term rental rulesFAQ
Kure Beach short-term rental questions
When is the Kure Beach occupancy tax due?
Is a 60-day rental short term in Kure Beach?
Sources
- Short-Term Rental Regulations after Schroeder, Coates' Canons, UNC School of Government, read on September 20, 2026
- Rentals of Accommodations, Sales and Use Tax, North Carolina Department of Revenue, read on October 2, 2026
- Sales and Use Tax Bulletins, January 2026 (SUTB 1 and SUTB 6, Accommodations), North Carolina Department of Revenue, read on October 2, 2026
- Short term rentals subject to tax, Town of Kure Beach, read on September 20, 2026
- Development and Compliance, Town of Kure Beach, read on September 20, 2026
This page is not legal advice. It summarizes the official sources listed on this page as they read on October 2, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.
Before you list
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