The Town of Emerald Isle, North Carolina

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Update - Proposed New 1% Beach Preservation Tax


Due to the expected adjournment of the NC General Assembly in early July, House Bill 1181, which would have authorized a referendum on the creation of a new 1% beach preservation tax on all sales and use transactions in Emerald Isle, was converted into a "study bill" by Representative Pat McElraft.  The "study bill" (located at

Session=2011&BillID=h1181 ) was ratified by the General Assembly on June 28, and directs the Revenue Laws Study Committee to review this issue and report back at the start of the 2013 "long session" that begins in January.


The Town looks forward to presenting this issue to the Revenue Laws Study Committee over the next 6 months, and will be seeking a favorable recommendation from the committee.  The Town's goal is to have a new bill introduced, considered, and approved by the General Assembly during the 2013 "long session".  Although the Town would have preferred to have the new 1% beach preservation tax authorized this year, the Town is pleased to have initiated discussion with the General Assembly on this important Town issue.  Due to continuing State budget challenges, the issue is very timely, and the Town will continue to work hard on this issue. 


Complete background information can be found at .  If and when ultimately approved, the 1% beach preservation tax would be levied on all sales and use transactions in the Town, and would generate approximately $700,000 - $800,000 annually for future beach nourishment costs in the Town.  These funds would replace previously anticipated State funding, and represent 25% of the Town's future estimated costs.  The remaining 75% would be funded by previously established room occupancy tax and special district property tax proceeds.  These 3 funding sources are expected to enable the Town to meet its future beach nourishment needs for the next 50 years or more.





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Emerald Isle, North Carolina ~ Incorporated July 1957
7500 Emerald Drive. Emerald Isle, NC 28594
Phone (252) 354-3424, Fax (252) 354-5068