Dare Cty Seal

Occupancy Tax Rate Increase for Dare County, North Carolina

Effective January 1, 2014, the occupancy tax rate for Dare County will increase from 5% 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.


The General Assembly of North Carolina under the provisions of Senate Bill 1298, Session Law 2010-78, Section 7 has authorized the Dare County Board of Commissioners to levy an additional supplemental room occupancy tax of 1% of the gross receipts derived from the rental of any room, lodging, or similar accommodations subject to sales tax under G.S. 105-164.4(a)(3) and campsites located in Dare County.


On July 15, 2013, the Dare County Board of Commissioners voted to levy the additional 1% supplemental occupancy tax to be effective on January 1, 2014. The net proceeds of the one percent tax are required to be used for beach nourishment.

The Occupancy Tax Report Form reflecting this change will be available online effective January 1, 2014.


Click here for more information on occupancy tax. If you have any questions concerning this change, please contact Alice Creef at 252.475.5964 or email alicec@darenc.com