Taxes - Town of Sunset Beach, NC

Beer & Wine License Tax

North Carolina General Statute 105-113.77 requires that any person holding any of the following retail ABC permits for an establishment located in a city shall obtain, from the city, a city license for that activity. The annual tax for each license is as stated:

ABC Permit	Tax for Corresponding License
On premises malt beverage	$15.00
Off premises malt beverage	$5.00
On premises unfortified wine, on premises fortified wine, or both	$15.00
Off premises unfortified wine, off premises fortified wine, or both	$10.00

If you are opening a new establishment and do not currently hold a State ABC permit, please reference North Carolina General Statute Chapter 18B for the State regulations and requirements.

After obtaining your State ABC Permit, please make arrangements to pay your Town tax and receive your Town license by calling 910-579-6297.

Accommodation Tax

Through S.L. 1997-364, the North Carolina General Assembly authorized The Town of Sunset Beach to levy Room Occupancy Taxes, also commonly called Accommodation Taxes. These taxes are levied on the gross receipts of room, lodging or accommodations rentals within the Town.

Property owners, or agents thereof, who rent accommodations within the municipal limits on a short-term basis (for a stay of at least one day but fewer than 90 days) must collect the tax from the renter and then hold it in trust until it is remitted to the Town.

Accommodations taxes in the Town of Sunset Beach are currently levied at a rate of six percent (6%) of the gross rental amount. (This includes a 3% tourism-related expenditure tax and a 2% beach nourishment and protection tax levied by the Town of Sunset Beach along with a 1% tourism and travel tax levied by Brunswick County.) This tax is in addition to any state sales taxes.

The property owner (or agent) must remit the full 6% tax, made payable to the Town of Sunset Beach, along with a tax report form. The taxes and the report for each month’s collections are due to the Town by the 15th day of the next month. For example, receipts for monies collected between June 1 and June 30 are due to the Town by July 15.

In addition, all furnishings, including appliances, contained within the rental property are subject to personal property tax. Personal property is to be listed with and collected by the Brunswick County Tax Office annually.

If you have questions about the Town of Sunset Beach Accommodations Tax or need to register a new rental, please email Sydney at swillis@sunsetbeachnc.gov.

Frequently Asked Questions

What is a Short-Term Rental? A Short-Term Rental, also known as a vacation rental, is the rental of a dwelling unit for periods of less than 90 consecutive days per occurrence.

What is the Accommodations Tax? This is a 6% tax on your gross short-term rent not already remitted by an intermediary. Hotels also pay this tax. Gross short-term rent includes all consideration received for occupancy including all non-optional fees (other than taxes) such as booking/reservation fees; cleaning fees; pet charges; fees for extra vehicles; people or beds; etc.; and any amounts received from Lodging intermediaries.

When is the Accommodations Tax due? Lodging Tax payments are due monthly no later than the 15th of the month following the end of the prior month.

Is the Town working with Airbnb? No. Airbnb collects and remits lodgers' tax to the Town of Sunset Beach on behalf of property owners and/or authorized agents.

Is the Town working with Vrbo? No. VRBO collects and remits lodgers' tax to the Town of Sunset Beach on behalf of property owners and/or authorized agents.

Can I pay by credit card? Yes! We are able to take Visa, Mastercard, Discover, and American Express. There is a 2.96% fee for credit and debit card payments.

Can I pay by e-check? Yes! You can select your e-check during checkout. In doing so, you authorize your bank to send the payment electronically to the Town of Sunset Beach. E-checks have a flat fee of $1. The Town does not pull the money from your account, ever.

How do I amend a return? Please email swillis@sunsetbeachnc.gov letting us know you need to file an amended return. In the email please include:

1) What city the amendment is for along with your six digit license/account number, and owner name

2) Period you need to amend (i.e. Q1 2021 form due April 30th)

3) If you overpaid or underpaid your original form

4) Brief explanation as to why the form needs to be amended

Once we receive this email we will review your account and send you further instructions.

Motor Vehicle Tax

Property Tax

The Town of Sunset Beach levies a property tax annually. The Town Council determines the tax rate during the budget process and establishes the tax rate per $100 valuation when adopting the annual budget ordinance in June. This year's rate remains at $0.16.

Homeowners 65 years of age or older who own their home and are permanent residents or disabled veterans could be eligible for property tax relief. Click here for more information.

Currently, the Town contracts with Brunswick County for the services of billing and collecting Town taxes.

In late September, all Sunset Beach property owners receive a statement from the Brunswick County Tax Office listing both the Brunswick County and the Sunset Beach taxes payable by the first of January. You may also visit the Brunswick County website to view both your county and town taxes.

For additional information or with questions, please call 910-579-6297.