North Carolina General Statute 105-164.4(a)(3) states that “Operators of hotels, motels, tourist homes, tourist camps, and similar type businesses and persons who rent private residences and cottages to transients are considered retailers. A tax at the general rate of tax levied on the gross receipts derived by these retailers from the rental of any rooms, lodgings, or accommodations furnished to transients for a consideration. This tax does not apply to any private residence or cottage that is rented for less than fifteen (15) days in a calendar year or to any room, lodging, or accommodation supplies to the same person for a period of 90 or more continuous days.”

The Town of North Topsail Beach has a tax in the amount of three percent (3%) on the gross receipts from the rental of accommodations within the corporate limits of the Town. The proceeds of the taxes levied shall be allocated for beach nourishment.

The tax is added to the rental cost of the unit and passed on to the tenant/renter. Any person who willfully attempts in any manner to evade the accommodation tax, who willfully fails to pay the tax, or file the return will be subject to penalties, fines and punishments as governed by G.S. 160A-215.

The Finance Officer shall design, print and furnish to all appropriate businesses and persons in the Town the necessary forms for filing returns, along with instructions to insure the full collection of the tax, and shall collect and administer the tax as provided

in G.S. 160A-215 and in rules adopted by the Board of Aldermen from time to time.

If anyone has any questions regarding this tax, please call our office at 910-328-1349.