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Taxes›North Carolina›Brunswick County›Southport

Southport
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Southport, North Carolina. Check the current requirements for your exact address.

Rental conditions are recorded in Southport
STVR ordinance (adopted 7/8/2021): new whole-home STRs PROHIBITED in residential districts (pre-2021 grandfathered as nonconforming). allowed in CBD/Business/PUD. homestays (owner-occupied max 2 rooms) allowed in residential.
Find published guidance for your Southport address
Check published permit and tax guidance for Southport.

What you need to do in Southport

Checked against the source
  1. To do
    Meet the local rental conditions

    STVR ordinance (adopted 7/8/2021): new whole-home STRs PROHIBITED in residential districts (pre-2021 grandfathered as nonconforming). allowed in CBD/Business/PUD. homestays (owner-occupied max 2 rooms) allowed in residential.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Southport requires a short-term rental license. Ask the city or county licensing office.

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Southport occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

STVR ordinance (adopted 7/8/2021): new whole-home STRs PROHIBITED in residential districts (pre-2021 grandfathered as nonconforming). allowed in CBD/Business/PUD. homestays (owner-occupied max 2 rooms) allowed in residential. The published guide for Southport lists 3% local occupancy tax. The state table lists a 4.75% North Carolina state sales tax in addition. Local sales and occupancy taxes may apply in addition to the state base rate. License or registration details are not available.

At a glance.

Local tax
3%
State tax
4.75%
Total for a direct booking
7.75%
License
Not available
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Southport: Recorded exemptions

Tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations (SL 1989 act as rewritten; S945).

Southport: Recorded penalties and interest

Failure to file: $10 per day of omission; after 30 days, additional 5% of tax due plus 5% per additional month or fraction thereof; willful evasion/failure is a misdemeanor (fine up to $1,000 and/or up to 6 months); board may compromise or forgive for good cause (H1668v4/S945, Southport occupancy tax).

Southport: Recorded remittance instructions

To City of Southport

Source for these notes: cityofsouthport.gov: short term rentals

Platform tax collection guidance for Southport

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 3% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Southport occupancy tax3%
Source
Source linked
North Carolina state sales tax4.75%
Source
Source linked
North Carolina filing and tax guidanceSee guidance
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Southport STR tax FAQ

Does Airbnb pay my Southport occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Southport?

The licensing requirement for Southport is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.