Can i deduct occupancy tax filed by VRBO/AirB

You can deduct expenses associated with your rental. See Publication 527, Residential Rental Property (Including Rental of Vacation Homes).

I read the tax document and it says you can deduct taxes which I do for the times I rent the short term rental myself.  However, since VRBO/AirB now are required to collect the taxes and submit them to the government in NC I am not sure I can deduct them.  There are many people asking this question.

Ok ... IF  you report ALL the rent including the taxes then you can deduct the taxes.   If you only report the net rent because the company remits the taxes and only reports the net then you don't.