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Gross Receipts

North Carolina General Statutes §153A-156 & §153A–156.1 give guidelines that allow for the replacement of ad valorem taxes to tax on the gross receipt from the short-term rental of vehicles at retail to the general public. These gross receipts are reported and remitted to the Tax Collections office.


Rental Vehicles

The Tax Collections Department is required to collect the rental tax your business collects from the users of short-term leases. The County tax of 1.5% percent of the gross rental receipts is to be reported and remitted monthly to the Collections office. An additional 1.5% percent of gross receipts tax will be collected and remitted to the Collections office from any rental location that is situated within the City of Asheville, the Town of Black Mountain or the Town of Woodfin.

The form should be filed in the Collections office on or before the 15th day after the month that is reported.

Heavy Equipment Rental

The Tax Collections Department is required to collect the rental tax your business collects from the users of the rental of heavy equipment at retail to the general public. The County tax of 1.2% percent of the gross rental receipts is to be reported and remitted quarterly to the Collections office. An additional 0.8% percent will be reported and remitted to the Collections office if rental location is situated within the City of Asheville.

The collection form should be filed in the Collections office by the last day of the month following the end of the quarter.

Documents & Forms

Gross Receipts documents, files, and forms.

View All Tax Documents & Forms

Locate & Contact

Property Tax Collections

Contact

Tax Collections Division
P: (828) 250-4910

Physical Address

Tax Collections Division
94 Coxe Avenue
Asheville, NC 28801

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Mailing Address

Tax Collections Division
PO Box 3140
Asheville, NC 28802

Hours of Operation

Monday - Friday
8:00 a.m. to 5:00 p.m.

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NOTE: Free limited parking is available across the street from the walk-thru entrance of 94 Coxe Avenue.
Enter the visitor parking lot from Hilliard Avenue.