Occupancy Tax

Currituck County levies a local sales tax on the rental of rooms, lodging and campsites. This includes hotels, motels, inns, lodges, vacation homes, bed & breakfasts, and campgrounds. The tax does not apply to stays of 90 or more consecutive days. The occupancy tax rate is six percent (6%) of the gross receipts. Gross receipts includes all fees that are logically related to, and thus are derived from the business of providing the accommodations, including but not limited to inspection fees, booking and security deposits, peace of mind fees, credit card fees, pet fees, linen fees and all other fees. The use of the tax revenue is restricted to tourism-related expenditures.  The Occupancy Tax began August 1, 1987.

                                       Click HERE for Amounts Collected for Current Fiscal Year thru 2005-2006

                                       Click HERE for Amounts Collected for Fiscal Year 2004-2005 and Prior

The Tax applies to:

• Vacation Cottages

• Hotels, Motels & Inns

• Bed & Breakfasts

• Lodges & Clubs

• Campgrounds
  

The Tax does not apply to:

• Accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose

• Any private residence that is rented for less than fifteen (15) days total in a calendar year
  

Individuals and operators of businesses that are required to collect the occupancy tax must file a monthly report and remit the tax to the Tax Department by the 20th of the following month. Penalties apply for late reporting and/or payments. (See reverse side of Occupancy Tax Report for instructions and information on calculating penalties) For questions about the occupancy tax, please call (252) 232-3005, ext 4053.