Wilson County
short-term rental taxes.
Tax and permit requirements for Wilson County. Use your full address to find its governing authorities.
Outside city limits: what you need to do in unincorporated Wilson County
From the linked source- To confirmCheck that short-term rentals are allowed at your address
The record has no finding on whether Wilson County allows short-term rentals. Ask the planning or zoning office before you list.
- To confirmCheck whether you need a license or permit
The record does not say whether Wilson County requires a short-term rental license. Ask the county licensing office.
- To doAirbnb, Vrbo and Booking.com collect the 6% Wilson County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
- To confirmFind 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.
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Rental eligibility
Whether short-term rentals are allowed in unincorporated Wilson County is not established in our record. Check zoning and permit rules with the county before listing.
What to know.
The record for Wilson County lists a 6% occupancy tax. City and district taxes are shown separately, on top of the 4.75% North Carolina state sales tax. Browse the local guides below and check your address. Local sales and occupancy taxes may apply in addition to the state base rate.
At a glance.
- County tax
- 6%
- State tax
- 4.75%
- Highest recorded city rate
- Not available
- Cities tracked
- 7
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See recorded licensing details, source records and a tax estimate. Save your rental to keep reports and documents together.
Tax details
Exemptions, penalties, filing information, and effective dates from the linked sources.
Wilson: 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).
Wilson: 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).
How county vs. city works here
The recorded county rate is 6%
The occupancy-tax rate for Wilson County is 6%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Wilson County requires there. Special district rules may also apply.
Sources & confidence
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Cities in Wilson County
Browse local tax and permit requirements or look up your full address.
- Black Creek6% county tax
- Elm City6% county tax
- Lucama6% county tax
- Saratoga6% county tax
- Sims6% county tax
- Stantonsburg6% county tax
- Wilson6% county tax
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