Dare County Tourism: Facts, Funding, and Community Impact

Your Guide to Dare County Tourism

• 2026-27 State of Dare County Tourism Report
• 2025-26 State of Dare County Tourism Report
• 2024-25 State of Dare County Tourism Report
• Outer Banks Long-Range Tourism Management Plan

Key Dare County Tourism Facts

In 2025, people visiting Dare County spent nearly $2.1 billion. That placed Dare County at #4 among North Carolina’s 100 counties, behind only Mecklenburg, Wake and Buncombe.

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

This tourism-generated revenue provides Dare County residents 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 all employment. The leisure and hospitality sector includes work in accommodations, arts and entertainment, food service, recreation, retail and transportation.

How Occupancy Tax Revenue Is Distributed

Visitors who rent short-term lodging pay a 6% Dare County Occupancy tax. The revenue is divided among Dare County, the six municipalities, the Beach Nourishment Fund, and the Dare County Tourism Board.

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

After net proceeds are received, Dare County keeps 32% and the municipalities collectively receive the remaining 68%.

Beach Nourishment receives 2% of the Occupancy tax net proceeds.

The Dare County Tourism Board receives the final 1% of Occupancy tax, along with 1% of a Prepared Food and Beverage tax. By law, 75% of this funding supports tourism promotion and administrative costs. The other 25% funds programs or services required because of tourism’s impact.

Occupancy tax revenue significantly lowers ad valorem property taxes for property owners throughout Dare County.

Occupancy Tax Contributions

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

• 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