LicensedRental

North Carolina county rules

Johnston County, NC vacation rental rules and taxes

Johnston County has a small market led by Clayton and Smithfield. Stays owe 6.75% sales tax plus the county’s 3% occupancy tax, and six towns add 2% more.

Checked against official sources November 6, 2026
Market
Small
Clayton 84, Smithfield 35 Airbnb listings (AirROI).Source
Sales tax
6.75%
Occupancy tax
3% county + 2% in six towns
Benson, Clayton (Johnston County part), Four Oaks, Kenly, Selma, and Smithfield each add 2%.Source

We could not read Clayton’s or the county’s zoning ordinance in November 2026. Ask the town or county planning office before you list.

Clayton’s February 2026 council minutes confirm the county’s 3% and the town’s 2% on short-term rentals there.

What to do

  1. 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. Johnston County’s 3% occupancy tax applies countywide, plus 2% inside Benson, Clayton, Four Oaks, Kenly, Selma, and Smithfield. Ask the county and your town where direct-booking hosts file.Source

  2. Then your city or area

    Zoning rules for short-term rentals are set by each city or town, and by the county outside town limits. Pick your area.

Towns

Full guide

Clayton

Clayton is Johnston County’s biggest rental market. We couldn’t find its zoning ordinance online, so ask the town whether zoning allows a short-term rental at your address. Stays owe 6.75% sales tax plus Johnston County’s 3% and Clayton’s 2% occupancy taxes.

Full guide

Smithfield

We found no short-term rental zoning rules in Smithfield’s code. Stays owe 6.75% sales tax + 5% occupancy tax; Airbnb collects these on its bookings.

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 Spot something out of date?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.