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In Carteret County, North Carolina, short-term rentals (STRs), referred to locally as vacation rentals, are legal and regulated primarily through the imposition of a 6% occupancy tax on gross receipts from rentals, applicable to various types of lodgings including those listed on platforms like Airbnb and VRBO. The popularity of STRs in the county is notable in coastal properties, beach houses, and cabins in more rural locations, catering mostly to vacationing tourists who frequent the area's scenic attractions and beaches. While there is no broad state mandate requiring registration for STRs, operators may need to meet local zoning requirements. The county does not have a ban on STRs but has restrictions that local homeowners associations may enforce. Enforcement of regulations and collection of occupancy taxes fall under the purview of the Carteret County Finance Department. For more detailed information regarding occupancy tax regulations, visit the official website at. For further insights into short-term rental laws throughout North Carolina, see.
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