Short-term rentals (STRs) in Currituck County, North Carolina, are legally allowed and thrive primarily in vacation homes, cabins, and coastal properties, catering predominantly to tourists looking to enjoy the area's picturesque beaches. The business landscape is buoyed by the county's appeal as a tourist destination, particularly in Corolla and the Outer Banks, where attractions and natural beauty drive seasonal demand. STR operators are required to collect a local occupancy tax of 6% on gross receipts, alongside state sales tax that can bring the total tax rate for rentals to approximately 6.75-7.5%. The local government is responsible for overseeing these regulations and ensures compliance with zoning ordinances, which allow STRs in most areas, albeit with certain requirements. The official authority for these regulations can be found through the Currituck County Tax Department and other municipal resources. For further details, refer to the Currituck County Government website Currituck County Tax Department and North Carolina Short Term Rental Laws.