Where short-term rentals are allowed in Surf City, NC
Surf City's zoning names short-term rentals as a use and permits them by right in 10 of 16 districts. Conservation, Neighborhood Business and Extended Commercial are among the six that exclude them.[5]
Every rule below links to the official source it comes from, verified October 1, 2026.
Can you rent short term in Surf City?
Your zoning decides
- Seasonal homes
- 2,255
- Housing units
- 4,621
- Residents
- 4,396
U.S. Census Bureau, 2024 ACS 5-year estimates
- City ruleAllowed by zone
- City feeNone published
- Tax on each staySet locally
- Seasonal homes488 per 1,000
Surf City NC short-term rental rules
Surf City, North Carolina, permits short-term rentals by right in 10 of its 16 zoning districts, and attaches no use standards to them. The zoning ordinance adopted November 5, 2024 defines the use as a dwelling unit, or part of one, rented to paying guests for leisure. Each stay lasts less than 90 days. Rural Agricultural, Single-Family and Central Business are among the districts that allow it. A blank cell in the use table means a use is not permitted there. Six districts are blank on that row, including Conservation, Government and Industrial.[5]
What Surf City asks of you
Each residential vacation rental needs one rollout container for every four bedrooms, counted by the next interval of four. A missing cart costs $100.[6]
Day beds, sleeper sofas and roll-away beds all make a room count as a bedroom.[6]
All garbage goes into the cart bagged, and the lid stays closed.[6]
Section 15-4 gives two schedules for carts. One clause allows them out from 6:00 a.m. on the eve of collection. They must be gone by 7:00 p.m. on the day after.[6]
A second clause in that section sets noon the day before as the earliest time. Its deadline for bringing carts back is 6:00 p.m. on the day after.[6]
The town's code enforcement page cites carts not rolled back by 6:00 p.m. the day after. Uncontained trash is cited before pickup, and a citation means a fine.[7]
Below 1,500 square feet in gross floor area, a house needs two parking spaces. The requirement climbs one space per thousand square feet, to eight.[5]
The town counts cleaning, pet and damage fees as part of the taxable rent.[8]
Surf City's finance page attributes to G.S. 105-164.4(a)(3) an exemption for homes let out on fewer than 15 days a year.[8]
Pender County's tax page lists 6% inside Surf City town limits, all of it payable to the town.[9]
The town's own finance page applies the Pender County 3% to rental units in Pender County. It adds that Surf City does not collect the Onslow County tax.[8]
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. Local and transit rates come on top. So does any occupancy tax levied by the city or county. Sales tax stops once a single guest has stayed ninety days in a row.[3]
What a guest pays on top of your nightly rate in Surf City
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[2] | Not published | The state revenue department |
| Surf City accommodation tax[8] | 3% | The city |
| Pender County occupancy tax, Pender County part of town[8] | 3% | The city |
| Onslow County occupancy tax, Onslow County part of town[4] | Not published | The county |
Surf City spends its own 3% on tourism. The Pender County share goes to beach nourishment.[8]
Airbnb taxes for hostsWhat the census counts
How much of Surf City is already a second home
The Census Bureau counts 2,255 of Surf City's 4,621 homes as vacant for seasonal, recreational or occasional use. That is 488 out of every 1,000. It ranks Surf City 8th 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
- 8th of 31
- Share of housing
- 488 per 1,000
- Median home value
- $512,300
U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.
Nearby and comparable
Where Surf City sits among its neighbors
Ocean Isle Beach, NC
Allowed by zone
2,045 seasonal homes, 604 per 1,000 housing units.
Ocean Isle Beach short-term rental rulesHolden Beach, NC
Allowed by zone
1,616 seasonal homes, 650 per 1,000 housing units.
Holden Beach short-term rental rulesDuck, NC
Allowed by zone
1,318 seasonal homes, 469 per 1,000 housing units.
Duck short-term rental rulesWrightsville Beach, NC
No city ordinance
1,360 seasonal homes, 471 per 1,000 housing units.
Wrightsville Beach short-term rental rulesFAQ
Surf City short-term rental questions
Where can I run a short-term rental in Surf City?
How many trash carts does a Surf City vacation rental need?
Who collects the occupancy tax in Surf City?
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 September 20, 2026
- Sales and Use Tax Bulletins, January 2026 (SUTB 1 and SUTB 6, Accommodations), North Carolina Department of Revenue, read on October 1, 2026
- Code of Ordinances, Sec. 2-1, Auditing by county finance officer, Onslow County, read on October 1, 2026
- Code of Ordinances, Appendix A, Zoning, Town of Surf City, read on October 1, 2026
- Code of Ordinances, Sec. 15-4, Pre-collection practices, Town of Surf City, read on October 1, 2026
- Code Enforcement, Town of Surf City, read on October 1, 2026
- Finance, Accommodation Taxes, Town of Surf City, read on October 1, 2026
- Occupancy Tax, Finance, Pender County, read on October 1, 2026
This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.
Before you list
Free tools for new hosts
Short-term rental agreement generator
Parties, dates, rent, deposit checked against your state's cap, and the house rules clauses you enforce. A signed-ready PDF for direct and Vrbo bookings.
Airbnb host fee calculator
What Airbnb takes on a booking under the 15.5% host-only fee or the old split fee, what the guest pays on top, and the payout that reaches you.
Airbnb cleaning checklist generator
Build a printable turnover checklist by room, with restock, photos to take and a place for the cleaner to sign. Free PDF, no sign-up.
Check-in instructions
The message a guest reads before getting in: access, keys, WiFi, parking, contact. English or bilingual output.