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.