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Tourism Development Authority

In 2004, the North Carolina General Assembly passed new legislation allowing the Currituck County Board of Commissioners to raise the county’s current occupancy tax from 4% to 6%. Section 3 of the act amends Chapter 209, 1987 N.C. Sess. Laws, as amended by 1991 N.C. Sess. Laws Ch. 155 and S.L. 1999-155, to require the Currituck County Board of Commissioners in adopting the additional tax, to adopt a resolution creating a Tourism Development Authority (TDA) responsible for expenditures of room occupancy tax proceeds.

The TDA consists of the five elected Commissioners and the County’s designated travel and tourism representative (as an ex-officio, non-voting member). 

Currituck County has collected an occupancy tax from visitors since 1987. Over the years, tax revenues have assisted communities with the many governing aspects related to a growing tourism industry. These have included adding additional fire, emergency medical, life guard, and law enforcement personnel.

In addition, occupancy tax has funded tourism promotion and advertising and restoration of the historic Whalehead Club. A goal of the occupancy tax legislation was to minimize the effects of tourism on local taxation.

In an effort to seek input from local tourism business leaders, the Board of Commissioners voted to also establish a Tourism Advisory Board. This appointed board includes a broad cross-section of the County’s tourism-related businesses.