Please be advised that every property owner renting an accommodation for less than 90 days and more than 15 days in a calendar year is subject to charging a Room Occupancy Tax (ROT) of 6% in accordance with N.C. General Statutes 153A-155 and 160A-215 and remitting that tax to the New Hanover County Tax Office. An accommodation is a hotel or motel room, inn, bed and breakfast, private residence/trailer or room in a private residence.
All property owners are advised that compliance with this is mandatory. If you rent your property short-term and you are not paying ROT, please call the NHC Tax Department at 910-798-7113 to set up an account in your name for remittance of this tax.
The Room Occupancy Tax revenue is one of the funding sources for beach nourishment, so your compliance helps put sand on the beach.