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Taxes›North Carolina›Johnston County›Four Oaks

Four Oaks
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Four Oaks

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Four Oaks allows short-term rentals. Ask the planning or zoning office before you list.

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

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

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% Four Oaks 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, though a note says returns are due by the 20th day of the following month. Confirm the schedule with the tax office.

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

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What to know.

The published guide for Four Oaks lists 2% 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
2%
State tax
4.75%
Total for a direct booking
6.75%
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.

Four Oaks: Recorded exemptions

The tax applies to the same gross receipts as the State sales tax on accommodations (G.S. 160A-215(c), via G.S. 105-164.4(a)(3)). Excluded from the State base: private residences/cottages rented fewer than 15 days in a calendar year and accommodations furnished to the same person for 90 or more continuous days (G.S. 105-164.4(a)(3), language quoted on the Town of North Topsail Beach and Town of Surf City occupancy-tax pages).

Four Oaks: Recorded penalties and interest

Failure to file a return or pay the tax is subject to the civil and criminal penalties of G.S. 105-236 for State sales and use taxes; the city governing board may waive penalties as the Secretary of Revenue may for sales/use taxes (G.S. 160A-215(e)). Returns are due monthly on or before the 20th day of the following month (G.S. 160A-215(d)).

Four Oaks: Recorded effective date

2023-10-25

Four Oaks: Recorded remittance instructions

Town levy (SL 2023-144 Pt XV) + Johnston Co 3%

Source for these notes: webservices.ncleg.gov: viewdocsitefile

Platform tax collection guidance for Four Oaks

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 2% 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, though a note says returns are due by the 20th day of the following month. Confirm the schedule with the tax office.

  • 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
Four Oaks occupancy tax2%
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.

Four Oaks STR tax FAQ

Does Airbnb pay my Four Oaks occupancy taxes?

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

Do I need a license to Airbnb in Four Oaks?

The licensing requirement for Four Oaks 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, though a note says returns are due by the 20th day of the following month. Confirm the schedule with the tax office.