Brunswick County, NC

Where short-term rentals are allowed in Southport, NC

Southport closed its residential districts to short-term vacation rentals on 8 July 2021, and then did something unusual with the properties already operating: it let them continue, but made them prove it. A rental that wants to carry on as a lawful nonconforming use has to hold a city zoning permit and produce documented proof that it received verifiable bookings before the adoption date. The permit is annual and runs with the calendar year, so the evidence of a pre-2021 booking history is what keeps the use alive each January.[3]

Every rule below links to the official source it comes from, verified September 20, 2026.

Can you rent short term in Southport?

Your zoning decides

What you apply for: Annual zoning permit for short-term vacation rentals and homestays

Seasonal homes
346
Housing units
2,472
Residents
4,205

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City ruleAllowed by zone
  • City feeNone published
  • Tax on each staySet locally
  • Seasonal homes140 per 1,000

Southport NC short-term rental rules

Southport adopted a short-term vacation rental ordinance on 8 July 2021 which prohibits short-term vacation rentals within the residential districts of the city. Rentals that already existed on the date the ordinance was adopted may continue as lawful nonconforming uses, provided the owner obtains a zoning permit from the City of Southport and provides documented proof that the short-term vacation rental received verifiable bookings before 8 July 2021. An annual zoning permit is required for both homestays and short-term vacation rentals; it is valid from 1 January to 31 December in the year of issue and must be renewed every year. The city's unified development ordinance carries the provisions in Article 3, in separate sections for short-term rentals and for homestays, and the development services department administers both. Because North Carolina forbids a city to require registration of a rental property, the permit is a zoning instrument rather than a rental register, which is what makes it lawful here.[3]

What Southport asks of you

  • The city adopted its short-term vacation rental ordinance on 8 July 2021, prohibiting short-term vacation rentals within the residential districts of Southport.[3]

  • Short-term vacation rentals existing on the date of adoption may continue as lawful nonconforming uses, provided the owner obtains a zoning permit from the city.[3]

  • Owners must also provide documented proof that the short-term vacation rental received verifiable bookings before 8 July 2021.[3]

  • An annual zoning permit is required for homestays and for short-term vacation rentals alike.[3]

  • The annual zoning permit is valid from 1 January to 31 December in the year of issue and must be renewed annually.[3]

  • The provisions sit in Article 3 of the unified development ordinance, in separate sections for short-term rentals and for homestays, administered by development services.[3]

Apply on the Southport site

What North Carolina asks wherever you host

These rules apply at this address whatever the city decides.

  • A North Carolina city may not require you to register a rental property, nor to obtain a permit under its housing or minimum housing codes in order to rent it: G.S. 160D-1207(c) preempts both, and the Court of Appeals enforced that in Schroeder v. City of Wilmington.[1]

  • What survives is zoning. The court upheld restricting whole-house lodging to named districts, parking requirements, limits on large events, insurance conditions and posted safety information.[1]

  • Renting a private residence or cottage carries the 4.75% state sales tax plus applicable local and transit rates, and any local occupancy tax a city or county has imposed. A stay of ninety continuous days or more to the same person is outside the tax.[2]

All North Carolina short-term rental laws

What a guest pays on top of your nightly rate in Southport

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Southport
LayerRateRemitted to
North Carolina state sales tax[2]4.75%The state revenue department
Local and transit sales tax[2]Not publishedThe state revenue department
Brunswick County occupancy tax[2]Not publishedThe county

Southport sits in Brunswick County, alongside Oak Island and Holden Beach. The county rate is not in a single Department of Revenue table, so confirm it with the county before pricing.[2]

How short-term rental taxes work for US hosts

What the census counts

How much of Southport is already a second home

The Census Bureau counts 346 of Southport's 2,472 homes as vacant for seasonal, recreational or occasional use — 140 out of every 1,000. That ranks Southport 8th of the 13 North Carolina cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
8th of 13
Share of housing
140 per 1,000
Median home value
$437,700

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Southport sits among its neighbors

The state hubEvery North Carolina city on this site, in one tableState law, the tax stack and every city we cover in North Carolina, with what each one asks of a host.Open the North Carolina hub

FAQ

Southport short-term rental questions

Can I start a short-term rental in residential Southport?

No. The 2021 ordinance prohibits short-term vacation rentals in the city's residential districts; only rentals that existed on 8 July 2021 may continue, as lawful nonconforming uses.[3]

What proof does the city want?

Documented evidence that the property received verifiable bookings before 8 July 2021, filed alongside the application for the zoning permit.[3]

When does the permit run?

From 1 January to 31 December of the year it is issued, whatever month you applied, and it has to be renewed annually for homestays and short-term rentals alike.[3]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Short-Term Rental Regulations after Schroeder, Coates' Canons, UNC School of Government, read on September 20, 2026
  2. Rentals of Accommodations, Sales and Use Tax, North Carolina Department of Revenue, read on September 20, 2026
  3. Short Term Rentals, development services and UDO Article 3, City of Southport, read on September 20, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on September 20, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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