Short-term rentals (STRs), locally referred to as vacation rentals, are currently allowed in Bertie County, North Carolina, under specific regulations. The county has established an occupancy tax, set at 6%, applicable to all short-term accommodations, and aims to promote tourism development through this revenue. Popular property types for STRs include cabins in rural settings and waterfront homes, appealing mainly to tourists drawn by the county's natural beauty and historical resources. The market is primarily oriented towards leisure travelers rather than business travelers, reflecting the area's focus on tourism and agritourism activities. The Bertie County Board of Commissioners oversees short-term rental regulations, including zoning requirements and occupancy tax collection. For further details, you can visit the official Bertie County tourism page at http://www.co.bertie.nc.us/departments/ed/tourism.html and the occupancy tax information at http://www.co.bertie.nc.us/doccenter/Occupancy%20Tax%20Basic%20Information.pdf.