Accommodation Tax Information:

CLICK HERE to download an Accommodations Tax Report Form

• The Town of Oak Island levies an occupancy tax on all rentals of hotel/motel rooms, homes, cottages or other lodging facilities that are rented to the same person for less than 90 continuous days. 
• This tax on accommodations is currently levied at 5% of gross receipts. The 5% is derived from a 3% tourism-related tax and a 2% beach protection and re-nourishment tax.N.C. S.L. 1997-364
• Taxes reports and accompanying tax payment must be filed with the Town monthly by the 20th day of the month following the reporting month. This means that the tax report for rental monies collected from January 1-January 31 is due to the Town by February 20. 
• An Accommodation Tax report declaring the gross receipts should be submitted to the Town for all rented units each month. Even if there was no rentals for that period, a report must still be filed noting this. 
• If the property is listed with a rental agency, the rental agency is responsible for reporting and paying the tax. 
• By N.C. state law, a person, firm, corporation or association who fails or refuses to file a room occupancy tax return or pay a room occupancy tax as required by law is subject to civil and criminal penalties just as if they failed to file state sales and use taxes. N.C.G.S. 160A-215(e)
• The penalty for untimely filing is generally 5% per month of delay to a maximum of 25% of the tax due. However, penalties can be as high as 50% of the taxes due in cases where the tax owed has been fraudulently misrepresented. N.C.G.S. 105-236
• Tax forms are officially filed with the Towns Finance Officer. For proper crediting of payments, the tax report should be submitted with payment to one of the Customer Service Representatives at the Cash Collections windows in Town Hall; or should be mailed to:
  • Town of Oak Island, Attn: A-Tax Reports 
  • 4601 E. Oak Island Dr., Oak Island, NC 28465

Contact the Department 

For further information, or questions regarding Accommodation Tax, please contact the Customer Service Desk by calling 910-201-5011, or using the Contact Form linked below.  

CUSTOMER SERVICE CONTACT FORM