Brunswick County, NC

Where short-term rentals are allowed in Southport, NC

Southport's residential districts are closed to new short-term vacation rentals, and an existing one survives only with a city zoning permit. File your documented proof of past bookings alongside the permit application. The permit expires on December 31 whatever month you applied.[4]

Every rule below links to the official source it comes from, verified October 2, 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 July 8, 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, on two conditions. The owner obtains a zoning permit from the City of Southport. The owner also provides documented proof that the short-term vacation rental received verifiable bookings before July 8, 2021. An annual zoning permit is required for both homestays and short-term vacation rentals. It is valid from January 1 to December 31 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. The development services department administers both. 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.[4]

What Southport asks of you

  • The city adopted its short-term vacation rental ordinance on July 8, 2021, prohibiting short-term vacation rentals within the residential districts of Southport.[4]

  • 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.[4]

  • Owners must also provide documented proof that the short-term vacation rental received verifiable bookings before July 8, 2021.[4]

  • An annual zoning permit is required for homestays and for short-term vacation rentals alike.[4]

  • The annual zoning permit is valid from January 1 to December 31 in the year of issue and must be renewed annually.[4]

  • 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.[4]

Apply on the Southport site

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]

North Carolina short-term rental rules

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[3]4.75%The state revenue department
Local and transit sales tax[3]2%The 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]

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. That is 140 out of every 1,000. It ranks Southport 21st 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
21st of 31
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

Oak Island, NC

Allowed by zone

4,840 seasonal homes, 448 per 1,000 housing units.

Oak Island short-term rental rules

Ocean Isle Beach, NC

Allowed by zone

2,045 seasonal homes, 604 per 1,000 housing units.

Ocean Isle Beach short-term rental rules

Holden Beach, NC

Allowed by zone

1,616 seasonal homes, 650 per 1,000 housing units.

Holden Beach short-term rental rules

Bryson City, NC

No city ordinance

96 seasonal homes, 95 per 1,000 housing units.

Bryson City short-term rental rules
StatewideEvery 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.North Carolina short-term rental rules

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 July 8, 2021, may continue, as lawful nonconforming uses.[4]

What proof does the city want?

Documented evidence that the property received verifiable bookings before July 8, 2021, filed alongside the application for the zoning permit.[4]

When does the permit run?

From January 1 to December 31 of the year it is issued, whatever month you applied. It has to be renewed annually for homestays and short-term rentals alike.[4]
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 October 2, 2026
  3. Sales and Use Tax Bulletins, January 2026 (SUTB 1 and SUTB 6, Accommodations), North Carolina Department of Revenue, read on October 2, 2026
  4. 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 October 2, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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