Every operator of a business or individual furnishing a taxable accommodation in New Hanover County such as a hotel, motel, inn, room rental or other such short term rental, is subject to charging a Room Occupancy Tax (ROT) in accordance with N.C. General Statute 153A-155 and 160A-215. An accommodation that is rented for less than 90 days and more than 15 days in a calendar year in New Hanover County is considered a short term rental.
In the past year, Kure Beach Town Council has been working closely with the New Hanover County Tax Office to review the list of Kure Beach properties that currently have accounts with the tax office. After comparing the County’s list to properties that are being advertised as short term rentals on Air BNB, VRBO, Craig’s List, etc., and properties that have rental signs posted on them, it appears that there are a number of properties that do not have an established ROT account with the County’s tax office.
Therefore, we are advising all property owners that anyone engaging in short term rentals is required to comply with this law. The town council will be providing all information regarding short term rentals to the County’s tax office and will be requesting that they fully investigate any properties that are advertising for short term rentals that do not have an active ROT account. 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 this tax.
Below, is a link to the details on the penalties and responsibilities of property owners engaging in short term rentals in New Hanover County. Please note that the County's ROT Tax representative is now Robert Warren, not Keith Harabin.
INFO PROVIDED BY COUNTY