You need to call the NC dept. of Revenue, and your local county tax office. I was set up with both when I first started renting. This was before Airbnb was collecting tax in NC. I do not know if there is any special arrangement now that if you solely list with Airbnb…if you still need to be set up to file.
I have to file by the 20th of every month. I send a check to the state, and one to the county. Even if I didn’t earn any revenue for the month, I still have to file. If you list on other platforms or take direct bookings (unless the site is collecting tax on your behalf…then you will receive it). You will need to report total revenue. Then you will put the amount of revenue that is “exempt” (where a site collected the tax). Then you turn in the difference.