LicensedRental

Johnston County, North Carolina

Clayton, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

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Town rental rules
Not confirmed
We could not read the town’s zoning ordinance. Ask Clayton Planning.Source
Occupancy tax
3% county + 2% town
Town minutes from February 2026 say short-term rentals pay it.Source
Taxes
6.75% sales + 5% occupancy

Part of Clayton is in Wake County, where Wake County’s 7.25% sales tax and 6% occupancy tax apply. Ask the town whether its 2% also applies on the Wake side.

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

Johnston County, North Carolina

  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.

Town of Clayton

  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 levies 3% and Clayton adds 2%. For direct bookings, ask the town and the county where to file each.Source

  2. Ask about zoning

    Ask the Town of Clayton Planning Department whether zoning allows a short-term rental at your address and whether you need a zoning permit. Check your HOA rules too.

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.