Step 1
Register for NH Meals and Rentals Tax
Obtain a Meals and Rentals Tax License from the New Hampshire Department of Revenue Administration (NH DRA).
1-2 weeksFree
Documents needed
- Business Information
- Owner ID
Cross-referenced against 0 official sources — municipal codes, planning-department pages, and government registries.
Short-term rentals in Durham are restricted to owner-occupied primary residences where the host must remain on-site overnight during all guest stays.
You can only operate a short-term rental in Durham if the property is your primary home and you are physically present overnight while guests are there. You must obtain a permit from the town and pass a safety inspection; if your home is in a residential zone, you will likely need a 'Special Exception' from the Zoning Board of Adjustment first.
Step-by-step guide for Durham
Obtain a Meals and Rentals Tax License from the New Hampshire Department of Revenue Administration (NH DRA).
If the property is in a residential zone (R, RA, RB, RC), apply to the Zoning Board of Adjustment (ZBA) for a Special Exception to operate a short-term rental.
Contact the Durham Fire Department and Code Enforcement to schedule a mandatory inspection of the sleeping rooms and common areas.
Submit the final application to the Zoning Administrator with proof of primary residence and safety compliance.
Regulatory information is AI-researched from public city/county codes for educational purposes. Details may be outdated or incomplete. Always verify requirements directly with your city/county planning department before operating a short-term rental.
Researched & verified by Learn STR at GoStudioM