Hampton, New Hampshire

Short-term rentals are legal in Hampton under Article XXI of the town Zoning Ordinance, adopted March 14, 2023. Before advertising or renting, operators must obtain a Certificate of Rental Occupancy (CRO) from the Hampton Building Department. The CRO must be renewed every 5 years. Location is critical: properties inside Hampton’s designated Short-Term Rental Overlay District may operate by right with a Building Inspector-issued CRO, while properties outside the overlay district must obtain a Special Exception from the Zoning Board of Adjustment. There is no owner-occupancy or primary-residence requirement and no annual night cap. Occupancy is capped at two tenants per bedroom plus two additional tenants per dwelling unit. New Hampshire levies a statewide 8.5% Meals and Rooms Tax on rentals of fewer than 185 days. Operators must register with the NH Department of Revenue Administration (Form CD-3), obtain a license, and file returns (typically monthly). Operating without a valid CRO can trigger inspections, corrective orders, fines, and restrictions. State tax non-compliance carries penalties up to 10% of tax due plus interest. A 2024 NH Supreme Court decision reshaped how municipalities may regulate STRs through zoning statewide, adding legal context investors should monitor. Investors should confirm whether a target property falls within the overlay district before acquiring, as this determines the permitting path.