Operators renting private residences and cottages to transients are considered retailers and must charge, collect, file, and pay a 3% accommodation tax on gross receipts. The tax does not apply to rentals of fewer than 15 days in a calendar year or to accommodations provided to the same person for 90 or more continuous days. Gross receipts are also subject to general State and applicable local sales and use tax rates.
Licensing and Permits
North Topsail Beach requires hosts to obtain an STR license or permit before listing their property on platforms like Airbnb or VRBO.
Enforcement
North Topsail Beach has high enforcement of STR regulations. Operating without proper licensing or failing to comply with local regulations can result in citations, fines, and potential loss of your permit.
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Tax rates, platform collection details, occupancy limits, operational requirements, and more.
Sign Up FreeDisclaimer: This guide is for informational purposes only and does not constitute legal advice. STR regulations change frequently. Always verify current requirements with your local municipality before making investment or operational decisions.