In Dare County, North Carolina, short-term rentals (STRs), commonly referred to as vacation rentals, are legal and thriving, particularly in tourist-friendly areas like the Outer Banks. The town of Nags Head, one of the more notable locations within Dare County, allows both whole-house rentals and partial house rentals (where up to two guest rooms are rented) for stays of fewer than 30 days. Properties such as beach houses and cabins in rural settings are popular among visitors, largely driven by tourism as the area sees significant traffic from vacationers rather than business travelers. The business environment is heavily influenced by seasonal tourists, contributing to a bustling rental market primarily focused on leisure accommodations. The Dare County Tax Department is responsible for overseeing rental regulations and the collection of a 6% occupancy tax on gross receipts from rentals, which applies to properties rented for more than 15 days within a calendar year. Regulations also mandate that operators comply with the North Carolina Vacation Rental Act, ensuring safety provisions are met. For more information on regulations and taxes, you can visit the official Nags Head site on short-term rentals and the Dare County tax department.