Currituck County Currituck County Image
 

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.

At lease two-thirds of the net proceeds of the tax levied must be used to promote travel and tourism and the remainder shall be used for tourism-related expenditures. 

The Occupancy Tax began August 1, 1987. The tax rate initially was 3%, The rate increased on January 1, 1992 to 4% and increased again to 6% on January 1, 2006.

      Amounts Collected for Fiscal Years July 2009 - February 2015   

Amounts Collected for Fiscal Year June 2005 - October 2009

Amounts Collected for Fiscal Years July 1999 - June 2005

The Occupancy Tax applies to:

  • Vacation Cottages
  • Hotels, Motels & Inns
  • Bed & Breakfasts
  • Lodges & Clubs
  • Campgrounds

The Occupancy 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.

Session Law 2004-95 House Bill 1721

Session Law 1999-155 House Bill 665

Session Law 1991 Chapter 155 House Bill 340

Session Law 1987 Chapter 209 House Bill 555