Accommodation Tax Information

Localgov now manages and maintains our accommodations tax program. Visit https://lata.localgov.org to create a profile, add your properties, complete the filing forms and make payments. Call or email Localgov Concierge Customer Service team at 877-654-0021 or service@localgov.org
 
Room Occupancy (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.


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 provides an Accommodation Tax payment booklet for property owners. This booklet contains the forms that are required to be submitted with the tax.  Property owners and rental agents who handle more than one property in the Town may use one tax form reporting the totals and attach an itemized listing to the report. 


Please contact Town Hall to order a payment booklet or to add a property to the list of short-term rentals. 


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, Tara Nichols, either by phone (910-579-6297) or e-mail tdropp@sunsetbeachnc.gov.