Accommodation Tax Information
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.
Reports are due for short-term rental properties each month, even if there are no rental receipts for that month.
The Town of Sunset Beach has contracted with GovOS in order for property owners to submit their monthly reports and payments. Visit their website to register or log in to the platform.
Accommodations Tax questions? FAQ's
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, please contact Town’s Finance Director, Suzanne Tungate, either by phone (910-579-6297) or e-mail stungate@sunsetbeachnc.gov