Dare County Tourism: Essential Economic Facts

Did You Know About Dare County Tourism?

Dare County visitors spent nearly $2.1 billion in 2025. Among North Carolina’s 100 counties, that places Dare County at #4, behind only Mecklenburg, Wake and Buncombe.

Visitor spending produces more than $147 million in annual state and local tax revenue for Dare County: $68.1 million in State revenue and $79.3 million in Local revenue.

Tourism-generated revenue provides each Dare County resident with $3,809 in annual tax relief—the #1 amount among all counties in North Carolina.

Tourism supports 12,073 Dare County jobs, or nearly half of the county’s total employment. The leisure and hospitality sector includes work in accommodations, arts and entertainment, food service, recreation, retail and transportation.

How Occupancy Tax Revenue Is Shared

Short-term lodging rentals are subject to a 6% Dare County Occupancy tax. The proceeds are distributed among Dare County, the six municipalities, the Beach Nourishment Fund and the Dare County Tourism Board.

Dare County and the municipalities collectively receive half of the 6% Occupancy tax, or 3%. This money may be used only for tourist-related purposes, including construction and maintenance of public facilities and buildings, garbage, refuse, and solid waste collection and disposal, police protection, and emergency services.

From the Occupancy tax net proceeds allocated to Dare County and the towns, Dare County receives 32%, while the municipalities divide the other 68%.

Beach Nourishment is allocated 2% of the Occupancy tax net proceeds.

The Dare County Tourism Board receives the final 1% of Occupancy tax, together with 1% of the Prepared Food and Beverage tax. By law, 75% of these funds support tourism promotion and administration costs. The other 25% fund programs or services required because of tourism’s impact.

Occupancy tax revenue significantly lowers ad valorem property taxes for property owners throughout Dare County, regardless of where the property is located.

Occupancy Tax Contributions During the 2 022- 23 Fiscal Year

During the 2 022- 23 fiscal year, Occupancy tax provided the following amounts to Dare County, the municipalities, Beach Nourishment and the Dare County Tourism Board:

• Beach Nourishment: $16,325,384
• Dare County: $7,833,051
• Municipalities:
  • Town of Nags Head: $4,673,981
  • Town of Kill Devil Hills: $4,527,503
  • Town of Duck: $2,265,416
  • Town of Kitty Hawk: $2,245,442
  • Town of Southern Shores: $1,894,227
  • Town of Manteo: $1,038,663
• Dare County Tourism Board: $8,162,692