@Karen3264 Your first step should be to go to the NC Vacation Rental Act (Chapter 42A of the General Statutes) and read it thoroughly. Also familiarize yourself with the differences between the Vacation Rental Act and the regulations of long term "regular" landlord tenant rentals.
Check with your local zoning department to learn about max occupancy regulations -- too many people think about "heads in beds" and disregard the zoning ordinances that limit occupancy -- for example, in my NC County, Buncombe, it is 2 adults per bedroom, and a bedroom must have a closet and an egress window. If septic systems are involved, occupancy can be severely restricted based on the capacity of the well and septic.
For your local municipal rules and codes, if you cannot find anything on your county government website, speak to a local realtor that offers properties for rent. You can learn a lot if you approach them with the idea that you may have a property to list with them, and you want to know more about what an owner would be responsible for and what they, the realtor, would be paid to do.
You will want to research the Brunswick Municipal Code for additional information about taxes. I did a quick search and found this "Sec. 2-8-91. - Brunswick County Occupancy Tax" with other sections that talk about local taxes in addition to the NC taxes. The NC Sales and Use tax form can be found here:
https://www.ncdor.gov/taxes-forms/sales-and-use-tax You will need to have a business tax reporting number, which can also be obtained from the tax office online forms list.
It is probable that AirBnB will collect and remit your state, county and local taxes, but you need to be familiar with what they are and whether or not you are responsible for filing "no tax owed" reports.
Good luck!
