Occupancy Tax

Pender County levies an occupancy tax on gross receipts derived from the short-term rental of any room, lodging, or other accommodation furnished by a:

  • hotel
  • motel
  • inn
  • tourist campground
  • bed and breakfast
  • other similar establishments
  • any other short-term rental of private residences and cottages within the County

A portion of the rates collected from short-term stays in Pender County directly benefits the communities, promoting local travel and tourism initiatives throughout the County, its towns, and incorporated areas. Short-term rental is any accommodation provided to the same person for a continuous period of less than 90 days. The tax is due and payable in monthly installments on or before the 15th day of the month following the month in which the tax accrues. If the tax amounts to $25.00 or less in a quarter, remittance may be made quarterly. As noted below, remittance should be made by cash, check, or money order payable to the respective agency. Rates across the County for the gross receipts derived from these sources are as follows:

  • 6% in Surf City town limits, payable to the Town

    Town of Surf City Pender County, North Carolina
    PO Box 2475 
    Surf City, NC 28445 

  • 6% in Topsail Beach town limits, payable to the Town

    Town of Topsail Beach 
    PO Box 3089 
    Topsail Beach, NC 28445

  • 6% in Burgaw town limits, 3% payable to the County, and 3% payable to the Town

    Town of Burgaw Finance Office
    109 North Walker Street
    Burgaw, NC 28425

  • 6% in unincorporated areas of Pender County, payable to the County
    • Up from 3% to 6% due to NC Session Law 2024-21 HB911 Section 14.1.(b)

Pender County Finance Office 
PO Box 1578 
Burgaw, NC 28425-1578

2024 Pender County Room Tax Payment Remittance Form

The short-term rental, accommodation manager, or owner is responsible for ensuring these occupancy taxes are remitted to the applicable agency.

For more detailed information and regulations, please refer to the linked Rules and Regulations or contact the Pender County Tourism Development Authority at (910) 259-0311 or email at tourism@pendercountync.gov.