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Taxes›North Carolina›Onslow County›North Topsail Beach

North Topsail Beach
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in North Topsail Beach
under-15-days/yr and 90+ day stays exempt.
Find published guidance for your North Topsail Beach address
Check published permit and tax guidance for North Topsail Beach.

What you need to do in North Topsail Beach

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

    under-15-days/yr and 90+ day stays exempt.

  2. To do
    Get the North Topsail Beach short-term rental license or registration

    Vacation-rental beach town; no STR registration/permit (GS 160D-1207); town 3% accommodation tax on gross rental receipts; under-15-days/yr and 90+ day stays exempt

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% North Topsail Beach 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

Get reminders for your North Topsail Beach filing dates

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What to know.

under-15-days/yr and 90+ day stays exempt. The published guide for North Topsail Beach 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. A license or registration is required.

At a glance.

Local tax
3%
State tax
4.75%
Total for a direct booking
7.75%
License
Required
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.

North Topsail Beach: Recorded exemptions

Town of North Topsail Beach 3% (town Realtors & Landlords page). Exempt: private residences/cottages rented fewer than 15 days in a calendar year; accommodations supplied to the same person for 90 or more continuous days (town page, quoting G.S. 105-164.4(a)(3)).

North Topsail Beach: Recorded penalties and interest

Willful evasion, failure to pay, or failure to file is subject to 'penalties, fines, and punishments as governed by G.S. 160A-215' (town page).

North Topsail Beach: Recorded effective date

2001-10-04

North Topsail Beach: Recorded remittance instructions

Town of North Topsail Beach; proceeds 100% to Shoreline Protection Fund (beach nourishment) per SL 2001-439 Part V

Source for these notes: northtopsailbeachnc.gov: realtors landlords

Platform tax collection guidance for North Topsail Beach

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

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • 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
North Topsail Beach 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 recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

North Topsail Beach STR tax FAQ

Does Airbnb pay my North Topsail Beach occupancy taxes?

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

Do I need a license to Airbnb in North Topsail Beach?

A license or registration is required.

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.