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          Currituck County Residents are welcome to browse popular services and departments throughout the County.

        • Popular Services

          Pay a utility bill

          Pay a tax bill

          Get a parking pass

          Get a building permit

          Get a marriage certificate

          See all Services

        • Popular Departments

          Emergency Management

          Parks & Recreation

          Taxes & Property

          Public Works

          Library

          View all

  • Businesses
        • Businesses

          Current and prospective business owners can easily find the top relevant pages for Currituck County.

        • Popular Services

          Get a building permit

          Request a Business Re-Entry Permit

          Learn about planning, permitting, and inspections

          Review the Land Use Plan (Imagine Currituck)

          Learn more about the Airport

          View all

        • Popular Departments

          Airport

          Finance

          Planning & Inspections

          Tax

          Bids & RFPs

          View all

  • Visitors
        • Visitors

          Currituck County is known for its picturesque beaches, maritime history and majestic wild horses. Click the link to learn more about planning your next vacation to Corolla and Currituck County.

        • Visit Currituck

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Occupancy / Lodging Tax

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Contact Information
  • Tracy Sample
    Tax Director

    Phone: 252-232-3005
    Fax: 252-232-3568

    Mailing Address:
    P.O. Box 9
    Currituck, NC 27929

    Physical Address/Overnight:
    2801 Caratoke Highway
    Currituck, North Carolina 27929

    Hours:
    Monday - Friday
    8:00 a.m. - 5:00 p.m.

Currituck County levies a local occupancy tax on the short-term rental of rooms, lodging or similar accommodations. This includes:

  • hotels
  • motels
  • inns
  • lodges
  • cabins
  • vacation homes
  • bed & breakfasts.

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 15 days total in a calendar year;
  • does not apply to stays of 90 or more consecutive days.

Individuals and operators of businesses that are required to collect the occupancy tax must file an Occupancy Tax Monthly Report (PDF) and remit the tax to the Tax Department by the 20th of the following month. Penalties will apply for late reporting and/or payments. (See reverse side of Occupancy Tax Report for instructions and information on calculating penalties)

The Currituck County occupancy tax rate is 6% of the gross receipts. Gross receipts include 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 & security deposits
  • peace of mind fees
  • credit card fees
  • pet fees
  • linen fees
  • and all other fees.

In addition to the County Occupancy Tax, a North Carolina Sales tax is also levied on vacation rentals, hotels/motels and other such lodgings. The current Sale Tax rate is 6.75%. You can register for a State Sales Tax ID Number, as well as provide instructions and options on how to pay the state sales tax on North Carolina Sales & Use Tax website.

At least 2/3 of the net proceeds of the tax levied must be used for tourism-related expenditures and the remaining 1/3 shall be used to promote travel and tourism. Currituck County’s Occupancy Tax began August 1, 1987. The tax rate initially was 3%, increased on January 1, 1992 to 4% and increased again to 6% on January 1, 2006.

Occupancy/Lodging Tax amounts collected from 1989 until present has shown a steady increase.

For questions about the occupancy tax, please call 252-232-3005, ext. 4053.

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