Businesses operating or located in the town of Nags Head, Manteo or Kill Devil Hills may need a privilege license. Always contact the town for business license requirements. 

While businesses located in Dare County may not be required to have a business license, they are subject to Business Personal Property Tax. 

Businesses operating as a hotel, motel, cottage court, or weekly rental are also subject to an occupancy tax.  For more information contact the Occupancy Tax Department at 252.475.5964 

Businesses operating as a food service are also subject to a meals tax.  For more information contact the Food & Beverage Department at 252.475.5957 

For business licensing information for all required licensing in the state of North Carolina call 1.800.228.8443 or visit the State of North Carolina website.