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Occupancy Tax
Finanace is Moving
The Finance Department is Moving To facilitate renovations in the Allport Building, the Finance Department is temporarily moving to the second floor of the Health Center in the space previously occupied by Environmental Health.
Our new physical address is 35 Woodfin Street, and our P.O. Box is 7526, Asheville, NC 28802-7526. We aren’t sure where our permanent location will be or when we will move again, but for now we look forward to serving you from our offices in the Health Center.
Lodging facilities within Buncombe
County with 5 or more units available for rental must pay a 4%
occupancy tax. This occupancy tax is in addition to state and
local sales tax, and is based on gross room sales.
- How do I know if I need to remit Occupancy
Tax?
You must rent out more than four units to be
required to remit Occupancy Tax in Buncombe County. If you
have any questions about the unit requirement please call Jennifer
Pike at 828-250-4143.
- 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.
Jennifer Pike
(828)
250-4143
jennifer.pike@buncombecounty.org
Kelly
Houston
240-4145 or
kelly.houston@buncombecounty.org |
Departments 
departments and agencies 
Occupancy
Tax Form
