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Taxes›North Carolina›Martin County›Williamston

Williamston
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Williamston

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

    The record has no finding on whether Williamston 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 Williamston requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 6% Martin County 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. 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 Williamston lists 6% county 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.

County tax
6%
State tax
4.75%
Total for a direct booking
10.75%
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.

Williamston: Recorded remittance instructions

(Martin Co OT)

Source: ncrla.org: 2024 profile of nc occupancy taxes and their all

Martin County: Recorded exemptions

Occupancy taxes piggyback the state accommodations sales-tax base: exempt are accommodations rented to the same person for 90 or more days, private residences rented fewer than 15 days per year, and accommodations included in a school or camp tuition/fee; counties impose no unique local exemptions (G.S. 105-164.4F; UNC School of Government occupancy-tax guidance).

Source: ncacc.org: september 2025 monthly fact sheet occupancy taxe

Martin County: Recorded penalties and interest

Under the uniform provisions (G.S. 153A-155): monthly returns to the county finance officer by the 20th; failure to file is 5% per month up to 25%, failure to pay is 10% (G.S. 105-236, per UNC School of Government guidance) (G.S. 153A-155(d)-(e)). Pre-uniform session-law counties use the standard boilerplate: $10/day failure-to-file penalty plus 5% of the tax per month after 30 days; willful evasion is a misdemeanor (e.g., S.L. 1987-472).

Martin County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Williamston

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 6% county 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. 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
Martin County occupancy tax6%
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.

Williamston STR tax FAQ

Does Airbnb pay my Williamston occupancy taxes?

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

Do I need a license to Airbnb in Williamston?

The licensing requirement for Williamston 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. Confirm the schedule with the tax office.