LicensedRental

Carteret County, North Carolina

Pine Knoll Shores, NC vacation rental requirements

Pine Knoll Shores limits short-term rentals to two guests per bedroom, bans rental signs, and requires a town notice posted inside the front door. More than two violations in a year can close a home to short-term rentals for a year. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax.

Checked against official sources November 6, 2026

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Town rental permit
None
The town regulates rentals through its development ordinance instead.Source
Guests
2 per bedroom
Bedrooms as shown on the county tax card. Advertising more is a violation.Source
Penalty
1-year rental ban
After more than two violations in a rolling 12 months; two years for a repeat. $1,000 a day for renting during a ban.Source
Taxes
6.75% sales + 6% occupancy tax

Your licensing checklist

In order: the state, the county, then the town.

State of North Carolina

  1. Know who owes the tax

    Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source

    NCDOR business registration →

  2. Use a written vacation rental agreement

    The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source

  3. Check your zoning

    Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source

Carteret County, North Carolina

  1. Register for the occupancy tax

    If guests pay you directly, send the county a Remitter Information Form, then register with Avenu Insights and file every month by the 20th. If you use a platform, the county says it’s your job to make sure the platform collects and remits the tax.Source

    Carteret County occupancy tax →

  2. Then your town or area

    Zoning rules and some occupancy taxes are set by each town, and by the county outside town limits. Pick your area.

Town of Pine Knoll Shores

  1. Post the town notice

    Post the town’s vacation rental notice on the inside of the front door. It covers emergencies, the two-per-bedroom limit, noise, trash carts, and parking (no on-street parking, and none in the right-of-way from midnight to 6 a.m.).Source

  2. Keep guests in line

    When the town tells you about a violation, contact the guests, call police if needed, and use the Vacation Rental Act’s expedited eviction when it’s reasonable. The town sends a written notice for each violation.Source

  3. Taxes on each stay

    Stays under 90 days owe 6.75% sales tax plus the local occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with the Department of Revenue. The 6% occupancy tax is Carteret County’s. For direct bookings, register with the county and file through Avenu by the 20th.Source

House rules for guests

Signs
Not allowed
No signs promoting a short-term or vacation rental visible from the street or neighbors.Source

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.