The Occupancy Tax rate for Dare County is six percent (6%) of gross receipts derived from the rental of room, lodging, campsite, or similar accommodation furnished by any hotel, motel, inn, tourist camp including private residences and cottages rented to transients. This tax does not apply to any private residence or cottage that is rented for less than fifteen (15) days in a calendar year or to any room, lodging, or accommodation supplied to the same person for a period of ninety (90) or more continuous days.
How to File and Pay
Make checks payable and mail payment and report to:
DARE COUNTY TAX COLLECTION
P.O. Box 1000
Manteo, NC 27954
You can pay your Dare County Occupancy Tax Bill in person at the Dare County Tax Office Monday - Friday 8:30 a.m. to 5 p.m. (Room 166), located in the Justice Center at 962 Marshall C Collins Dr, Manteo NC. Payments by debit cards, checks, and cash are accepted with no convenience fees. Payments by Visa, MasterCard, Discover and American Express credit cards will be charged a surcharge of 2% of the payment amount.
For your convenience, a drop box for reports and check payments is located at 962 Marshall Collins Drive, Manteo NC - by the flag pole in front of the Dare County Justice Center. They will be collected on the following business day.
The Dare County Tax Collections Department accepts payments Monday through Friday from 8:30 a.m. to 5:00 p.m. The calendar on the Dare County website will advise you of scheduled holiday closures.
If you would like to take advantage of filing your report online, please register for an account at:
Once you have registered, please complete the below form and either mail it in, or email to email@example.com
When form has been received and verified, your business account will be attached to your registered User ID. A confirmation email will be sent to you when completed.
There is no fee to file your monthly reports online. There is at this time, however, a 2.75% processing fee charged by the company that manages our online payment portal. Our Finance Department has been working diligently to find another vendor that is supported by our software that has an electronic (e-check) option. This would provide you with the ability to pay online with only a nominal fee. We will keep you updated on our progress.
You may still pay online if you choose, or another payment option that is available for paying any Dare County tax bill is electronic bill pay through your bank. If your bank does not offer Dare County as one of its electronic vendors, you can request that they add us.
We sincerely hope to have a low fee payment option available soon. In the meantime, we can begin the process of activating any accounts that would like to use our online portal. You are under no obligation to file and/or pay online.
The county shall administer an Occupancy Tax levied under various NC General Statutes. A tax levied under this act is due and payable to the county tax collector in monthly installments on or before the twentieth (20) day of the month following the month in which the tax accrues.
Every person, firm corporation, or association liable for the tax shall, on or before the twentieth (20) of each month, prepare and render a return on a form prescribed by the county. The return shall state the total gross receipts derived in the preceding month from rentals and sales upon which the tax is levied.
A return filed with the Dare County Tax Collector under this act is not a public record as defined by
G.S. 132-1 and may not be disclosed except as required by law.
Failure to Report and/or Pay
Any person, firm, corporation or association who fails to file a return on the date it is due as required by this act shall pay a penalty equal to five percent (5%) of the amount of the tax due if the failure is for not more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof not to exceed twenty-five percent (25%) in the aggregate, or five dollars ($5.00), whichever is the greater.
Any person, firm corporation or association who fails to pay the tax on the date it is due shall pay a penalty equal to ten percent (10%) of the amount of the tax due. Failure to both file a return AND pay the tax as required by this act shall result in imposition of BOTH penalties.
Failure which is determined to be negligent, willful, or fraudulent will result in increased penalties and potential punishment as a Class 1 misdemeanor. G.S. 105-236.
The authorization and distribution for the 6% occupancy tax rate are as follows:
3% (three percent) Room Occupancy Tax
- Authorization House Bill 532, 1985 Session, General Assembly of North Carolina Effective July 1, 1985
- Distribution 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.
2/3 to the 6 towns (Duck, Southern Shores, Kitty Hawk, Kill Devil Hills, Nags Head, Manteo). Distributed in proportion to the amount of ad valorem tax levied by each Town for the preceding fiscal year
1/3 to Dare County
In FY 2016, Dare County has earmarked their share of this 3% occupancy tax as follows:
- 25% for garbage, refuse, and solid waste collection and disposal
- 25% for police protection (Sheriff’s Office)
- 50% for emergency services (Communications, Emergency Medical services, Emergency Medical Helicopter, and Emergency Management).
1% (one percent) Room Occupancy and Tourism Development Tax
- Authorization House Bill 225, 1991 Session, General Assembly of North Carolina Effective January 1, 1992
- Distribution is as follows:
First eligible expense is the cost of an annual audit
75% must be used for the cost of administration and to promote tourism, including the following:
- advertising to promote less than peak season events and programs
- marketing research
- a mail and telephone inquiry response program
- welcoming and hospitality functions
25% must be used for services or programs needed due to the impact of tourism on the county.
2% (two percent) Room Occupancy and Tourism Development Tax for Beach Nourishment
- Authorization Senate Bill 92, 2001 Session, General Assembly of North Carolina Effective September 1, 2002
- Authorization Senate Bill 1298, Session Law 2010-78, Section 7, General Assembly of North Carolina Effective January 1, 2014.
- Distribution includes expenditures for the following:
Costs directly associated with qualifying for projects either contracted through the U.S. Army Corps of Engineers or otherwise permitted by all appropriate Federal and State agencies;
The non-federal share of the costs required to construct these projects
The costs associated with providing enhanced public beach access;
The costs of associated non-hardening activities such as the planting of vegetation, the building of dunes, and the placement of sand fences.