New State Law Clarifies Use of Occupancy Tax

Currituck County received favorable news today with the passing of House Bill 240 by the North Carolina General Assembly, which amended the allowable uses of occupancy tax revenue by the county. HB240 was passed by the North Carolina Senate on Tuesday, June 16, 2026, and approved in the North Carolina House of Representatives today.

HB240 explicitly defines allowable uses of occupancy tax by Currituck County to include services or programs needed due to the impact of tourism and seasonal population changes, such as law enforcement, emergency services, fire protection, construction and maintenance of public facilities, solid waste collection and disposal, and beach nourishment.

Currituck County extends a special gratitude to North Carolina Senator Bobby Hanig for his efforts on bringing forth the successful passage of HB240.

“We want to give a huge thank you to Bobby Hanig, who made this happen. He has worked tirelessly on behalf of Currituck County and the people in his district,” said Paul O’Neal, Chairman of the Currituck County Board of Commissioners.

Citizens may view the complete text of HB240 at https://www.ncleg.gov/BillLookup/2025/H240.

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