City Watch
Short-term rental rules in Manteo, NC
How Manteo regulates short-term rentals: the rules that apply, their sources, and pending changes.
Short-term rentals here are subject to registration, a lodging tax, or a small number of operating rules.
- Dare County levies a 6% occupancy tax on private residences and cottages rented to transients, including whole-home short-term rentals in Manteo
- No STR registration, permit or license program in the Manteo Code of Ordinances
- No cap, minimum stay or residency requirement; whole-home rental is a by-right residential use in R-2
- Bed and breakfasts and tourist homes need a special-use permit (a commercial lodging type, not a whole-home STR device)
Based on: Manteo Zoning Ordinance, Art. IV R-2 General Residential District (Secs. 4-3 to 4-5)
Summary of the rule
The Occupancy Tax rate for Dare County is six percent (6%) of gross receipts derived from the rental of room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp including private residences and cottages rented to transients. This tax does not apply to any private residence or cottage that is rented for less than fifteen (15) days in a calendar year or to any room, lodging, or accommodation supplied to the same person for a period of ninety (90) or more continuous days.
Active litigation / open question
Schroeder v. City of Wilmington (N.C. Court of Appeals 2022) — City STR registration + density cap struck as beyond municipal zoning/regulatory authority; STR treated as residential use. Statewide NC lens — no Manteo-specific suit found. Source ↗
Reported as fact only, reflecting the code as currently in effect — not legal advice, and not a prediction of the outcome. Verify current status before relying on it.
Last reviewed Oct 23, 2026 · Sources · Report an error
Pending legislation
Monitoring Manteo · system last checked Oct 25, 2026
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City Watch provides good-faith summaries of publicly available information as of the review date shown. Rules, enforcement, and permit availability can change, and summaries may contain errors or omissions. Ratings describe the general regulatory environment; they do not establish whether a particular property or stay is permitted. This is general information, not legal advice. Before buying, listing, or hosting, verify applicable requirements with the responsible authorities and review any HOA, condominium, deed, or lease restrictions.
