Emerald Isle requires all short-term rentals to register annually with the town, pay a $125 fee, and pass a safety inspection. There are no limits on rental nights, but a strict occupancy formula based on square footage (2 persons per 150 sq. ft.) applies. A total of 12.75% in county and state taxes is levied on all stays under 90 days, which is typically remitted by booking platforms.
To host an Airbnb in Emerald Isle, you must register your property with the town every year for a $125 fee. Your property will also need to pass a safety inspection to ensure it has the required smoke detectors, CO detectors, and a fire extinguisher. Be aware of the strict occupancy limit, which is calculated at two people per 150 sq. ft. of living space, and quiet hours from 11 PM to 7 AM. While platforms like Airbnb handle the 12.75% in taxes, you are still responsible for ensuring your property is registered and compliant with all town rules.
Permit Required
Yes
Night Limit
None
Primary Residence
Not Required
Total Tax Rate
12.8%
Disclaimer
This information is for general guidance only and should not be considered legal advice. Regulations change frequently. Always verify current requirements with local government authorities before operating a short-term rental.
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Permit Fee
$125
Processing Time
1-2 weeks
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