Occupancy Tax
Effective January 1, 2014, the occupancy tax rate for Dare County will increase to 6% of gross receipts derived from rental of room, lodging, campsite, or similar accommodation furnished by any hotel, motel, inn, tourist camp including private residences and cottages rented to transients.

Tax Collections Office
Dare County Justice Center
962 Marshall C Collins Dr
Room 166
Manteo NC 27954

Phone: 252.475.5964
Fax: 252.475.5949

The Occupancy Tax
 rate for Dare County is Six percent (6%) of gross receipts derived from rental of room, lodging, campsite, or similar accommodation furnished by any hotel, motel, inn, tourist camp including private residences and cottages rented to transients.

The Six Percent (6%) Distribution Rate

  • 3% (three percent) Room Occupancy Tax
  • 1% (one percent) Room Occupancy and Tourism Development Tax
  • 2% (one percent) Room Occupancy and Tourism Development Tax for Beach Nourishment

Authorization for Occupancy Tax
  • 3% (three percent) House Bill 532, 1985 Session, General Assembly of North Carolina Effective July 1, 1985
  • 1% (one percent) House Bill 225, 1991 Session, General Assembly of North Carolina Effective January 1, 1992
  • 1% (one percent) Senate Bill 92, 2001 Session, General Assembly of North Carolina Effective September 1, 2002
  • 1% (one percent) Senate Bill 1298, Session Law 2010-78, Section 7, General Assembly of North Carolina Effective January 1, 2014.

The use and distribution of the Occupancy Tax

  • County & Municipalities:
    Must be used only for tourist-related purposes, including construction and maintenance of public facilities and buildings, garbage, refuse, solid waste collection and disposal, police protection and emergency services.
  • Dare County Tourism Board:
    The first eligible expense is the cost of an annual audit. Of the remainder, 75% must be used for the cost of administration and to promote tourism. The Tourism Board's expenditures may include:
    • advertising to promote less than peak season events and programs
    • marketing research
    • a mail and telephone inquiry response program
    • welcoming and hospitality functions; and 25% must be used for services or programs needed due to the impact of tourism on the county.