Corolla Civic Association responds to ruling on Currituck County occupancy tax spending

By on March 21, 2024

In the wake of the March 19 ruling by the North Carolina Court of Appeals that Currituck County was improperly spending occupancy tax (OT) revenue intended for beach nourishment and tourism, a co-plaintiff in the litigation, the Corolla Civic Association (CCA), released a March 21 statement on the ruling. Below are excerpts from the statement.

CCA and the local community have long believed that the County was spending OT in clear violation of the law which was expressly designed to attract tourists and business travelers to the county. Instead, millions of OT dollars were used each year to cover general county service costs, including public safety, instead of growing tourism and generating more tourist spending by attracting tourists and business travelers to the county.

in 2017, CCA brought these concerns to the County but were repeatedly rebuffed. In 2018, CCA’s analysis of voluminous records obtained through a public records request confirmed CCA’s concerns regarding the County’s spending of OT. After the county refused multiple requests to sit down and discuss these concerns, the only avenue left for redress was to file a lawsuit. In May of 2019, a lawsuit covering more than ten areas of alleged illegal expenditures was filed, including public safety spending. In December 2021, the trial court dismissed all of CCA’s claims. An appeal was filed and oral arguments before the Court of Appeals were held in February of 2023. The Court of Appeals’ ruling in favor of CCA and the co-plaintiffs, who represent the interests of the Currituck Outer Banks tourism industry and local small businesses, is the result.

For more background and information on the lawsuit and its history see and the LEGAL tab on

SEE ALSO: Appeals Court says Currituck County misspent occupancy tax funds

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