Dare County covers the Outer Banks — Nags Head, Kill Devil Hills, Kitty Hawk, Hatteras Island, and Corolla. Annual STR registration is required, and separate occupancy tax registration is mandatory. One of the East Coast's most active vacation rental markets.
Dare County requires annual registration for all short-term rental properties in the unincorporated county territory. The registration is administered by Dare County Planning. Each incorporated municipality within Dare County — including Kill Devil Hills, Nags Head, and Kitty Hawk — has its own registration requirements separate from the county program.
The Outer Banks is one of the largest vacation rental markets on the East Coast, with a heavily seasonal visitor pattern (peak summer season, strong shoulder seasons). The county maintains active enforcement given the revenue importance of lodging tax collections.
Verify whether your property is in unincorporated Dare County or inside one of the municipalities (Kill Devil Hills, Nags Head, Kitty Hawk, Southern Shores, Manteo, Duck). Municipality properties apply to the relevant town hall.
Contact Dare County Planning at (252) 475-5870 for the current application and fee schedule. Required: proof of ownership, insurance documentation, and property details.
Separately, register with the Dare County Tax Collections office for the county's occupancy tax. This is a distinct registration from your STR permit. Failure to register and remit occupancy tax is a separate violation from operating without an STR registration.
Both the STR registration and the occupancy tax registration must remain current. Renewal notices are sent by mail, but don't rely on them — set your own 60-day reminder.
Dare County levies an occupancy tax on all short-term rentals. The current rate — verify with the county tax office before filing — is among the higher rates in North Carolina. Both Airbnb and VRBO remit North Carolina state lodging tax automatically; Dare County's local rate handling varies by platform. Confirm with your platform and the county tax office.
This guide is informational only. Requirements in Dare County, North Carolina are subject to change. Always verify current requirements directly with the local planning or code enforcement office before applying.