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occupancy tax  

Our physical address is 200 College Street, 4th Floor, and our P.O. Box is 7526, Asheville, NC 28802-7526.

All accommodations within the County subject to sales tax imposed by the State under G.S. 105-164.4(a)(3) are subject to Occupancy Tax of four percent (4%) of the gross receipts derived from the rental of accommodations. This occupancy tax is in addition to state and local sales tax, and is based on gross room sales.

Document Format Size
Occupancy Tax Form Download Occupancy Tax Form 15 KB
NCDOR Memo Download Occupancy Tax Form 259 KB

Occupancy Tax Issues

How do I know if I need to remit Occupancy Tax?

All accommodations within the County subject to sales tax imposed by the State under G.S. 105-164.4(a)(3) are subject to Occupancy Tax of four percent (4%) of the gross receipts derived from the rental of accommodations. This occupancy tax is in addition to state and local sales tax, and is based on gross room sales.

What paperwork do I need to complete in order to begin paying Occupancy Tax?

Contact Jennifer Pike at 828-250-4143; give her all your information and she will send you all the information you need to begin remitting Occupancy Tax.

When is Occupancy Tax due?

Occupancy Tax remittance and forms are due on or before the 20th of every month for the previous month of sales. For example: Occupancy Tax for the month of July (1st-31st) is due on or before August 20th.

What is the Occupancy Tax Percent?

Occupancy Tax is Four percent (4%) of the gross room receipts and should be collected from your tenants upon payment. Occupancy Tax is collected in addition to NC Sales Tax.

Who do I make my Occupancy Tax payment payable to?

Buncombe County

How do I treat Occupancy Tax for the same tenant that stays more than 90 days?

On the 91st consecutive day a tenant is no longer required to remit Occupancy Tax and is due a credit/refund in the amount of the Occupancy Tax paid during the preceding 90 days.

Requirement:
To avoid penalization, attach documentation of the credit/refund issued to the tenant to your Occupancy Tax remittance form for the month they are credited/refunded. Deduct the credit/refund from the amount of Occupancy Tax due to Buncombe County.

Example:
If the same tenant stays the full months of June, July, August, and checks out during September deduct the amount of Occupancy Tax they paid on your return for the month of September, due October 20th. North Carolina Sales Tax

Who do I need to speak with about NC Sales Tax?

Begin by contacting the North Carolina Taxpayer Assistance department at 828-667-5087. They should be able to connect you with the correct person.

To what charges/fees, in addition to the room rental, does occupancy tax apply?

  • Credit card fee;
  • Damage fee;
  • Early/late departure fee;
  • Extra person charge;
  • In-room safe rental;
  • Inspection fee;
  • Linen fee;
  • Maid/cleaning fee;
  • “Peace of Mind” fee
  • Pet fee;
  • Reservation fee (also referred to as handling, processing, or administrative fee);
  • Security deposit;
  • Smoking fee;
  • Transfer fee;
  • Tentative reservation fee;
  • Charges for cribs or roll-away beds; and, 
  • Charges for microwave ovens and refrigerators.