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Taxes›North Carolina›Onslow and Pender counties›Surf City

Surf City
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Surf City

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

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

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

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

  4. To do
    File monthly returns for direct bookings

    The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

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

Get a reminder before each monthly Surf City return is due

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What to know.

The published guide for Surf City 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.

Surf City: Recorded exemptions

Town of Surf City 3% town tax (town finance page; a separate 3% Pender County tax on Pender-side rentals is also collected by the town; the town does not collect the Onslow County tax). Exempt: private residences/cottages rented fewer than 15 days in a calendar year; accommodations to the same person for 90 or more continuous days (town page, quoting G.S. 105-164.4(a)(3)).

Surf City: Recorded penalties and interest

Willful evasion, failure to pay, or failure to file is subject to 'penalties and legal action as governed by applicable General Statue' (town page); uniform penalties per G.S. 105-236 via G.S. 160A-215(e).

Surf City: Recorded remittance instructions

Town of Surf City monthly (Accommodation Tax Form; 910-328-4131)

Surf City: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: surfcitync.gov: finance

Platform tax collection guidance for Surf City

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

    File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

  • 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
Surf City 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.

Surf City STR tax FAQ

Does Airbnb pay my Surf City occupancy taxes?

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

Do I need a license to Airbnb in Surf City?

The licensing requirement for Surf City 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?

File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.