Currituck County Local Sales and Use Tax Referendum

Last updated Sat, Nov 7, 4:33 PM ET

Ballot measure · November 3, 2026

What it does
Local sales and use tax at the rate of one-quarter percent (0.25%) in addition to all other State and local sales and use taxes.
A YES vote means
Currituck County would levy a local sales and use tax of one-quarter percent (0.25%), in addition to all other state and local sales and use taxes.
A NO vote means
Currituck County would not levy the additional 0.25% local sales and use tax.
What it would cost
0.25% sales tax: $0.25 on a $100 taxable purchase.
Needed to pass
A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.
Left–right lean
Unclear: our AI read of the official summary isn't confident enough (we require 70%) to place this on the left–right spectrum, so we don't. Read the summary and decide for yourself.

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Background

The Currituck County Board of Commissioners requested this referendum, according to a county notice dated February 10, 2026; the county estimates the quarter-cent tax would raise about $2.3 million a year based on past sales tax data.

According to the county, the sales tax rate would rise from 6.75% to 7.00% on applicable purchases such as vacation rentals, clothing, restaurant food and drinks, and household goods; by law it would not apply to groceries, gasoline, prescription medicines or vehicles.

The county says the Board has designated the revenue for infrastructure expansion and improvements and public safety services, and that it would be paid by residents, visitors and people traveling through the county.

Put on the ballot by Currituck County Board of Commissioners (referendum request; date and vote not stated in the county notice).

From official source.

See your members of Congress and every race and measure on your ballot in Currituck County, from your address. Your address stays in your browser.Look up my races

Next elections here

Also on Currituck County ballots

All Currituck County races and measures →

Quick answers

What does a YES vote on Currituck County Local Sales and Use Tax Referendum mean?
Currituck County would levy a local sales and use tax of one-quarter percent (0.25%), in addition to all other state and local sales and use taxes.
What does a NO vote on Currituck County Local Sales and Use Tax Referendum mean?
Currituck County would not levy the additional 0.25% local sales and use tax.
How many votes does Currituck County Local Sales and Use Tax Referendum need to pass?
A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.
Should I vote yes or no on Currituck County Local Sales and Use Tax Referendum?
SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.
When is the vote?
The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.

Not sure how to decide? Read our nonpartisan guide to the Currituck County ballot.

See something wrong on this page? Report a problem · Corrections