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 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:
The Occupancy Tax does not apply to:
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)
Session Law 1987 Chapter 209 House Bill 555