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Short-term rentals in Northampton County, North Carolina, referred to as "tourist homes," are legal but subject to specific regulations set forth by local ordinances. Properties that are often rented include cabins in rural settings and homes near popular attractions, catering primarily to tourists seeking leisure escapes. The area primarily draws in vacationers rather than business travelers, particularly during the summer and holiday seasons. While there are no state-wide mandates for permits, local regulations govern the operation of these rentals, including a transient occupancy tax of 5% for rentals within the county. The Northampton County Commissioners are responsible for overseeing and regulating short-term rental activities, focusing on zoning laws and compliance with local codes. For additional details on the regulations and occupancy tax, you can visit the official Northampton County website at or refer to the Commissioner's page at.
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