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Our mission is to support a fiscally sound government, to effectively and efficiently deliver services, and provide exemplary business decision support in an environment of teamwork with a commitment to excellence.


  • Managing the County's debt
  • Managing Budgetary and program compliance
  • Processing payroll and accounts payable
  • Investing the County's money
  • Managing the County's enterprise resource system
  • Financial reporting, cash flow and banking
  • Collecting occupancy tax

Frequently Asked Questions

The fiscal year for Buncombe County begins on July 1 and ends on June 30.

Yes. An independent external auditing firm audits Buncombe County annually. The opinion letter from this firm can be found in the Comprehensive Annual Financial Report. Copies of the Comprehensive Annual Financial Report are also available at the Finance Department and at local libraries.

Buncombe County Schools and Asheville City Schools are separate entities from Buncombe County Government. The County does provide funding for all local schools, and more detailed information can be found in the Comprehensive Annual Financial Report. If you have further questions please contact the school system directly:

Buncombe County Schools
175 Bingham Road
Asheville, NC 28806
(828) 255-5921

Asheville City Schools
PO Box 7347
85 Mountain Street
Asheville, NC 28802
(828) 350-7000

You can contact the NC Department of Revenue at 1-877-252-3052 or


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Occupancy Tax

The Buncombe County Commissioners have levied an Occupancy Tax of 6% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place within the County.

The Occupancy Tax also applies to rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Windu, Rooorama, etc. The tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations when furnished to further their nonprofit purpose. The tax also does not apply to accommodations furnished to the same person for at least ninety (90) consecutive days.

Each new establishment should complete the Remitter Information Form below and submit to the Finance Department via email or US mail. Once an account has been established, the Finance department will send the account number and information for registering to use the online payment portal through the method of contact indicated on the form. The monthly remittance form below or the online payment portal should be used to fulfill the monthly filing requirements.

Occupancy Tax payments and gross receipts information are due to the Buncombe County Finance Department by the 20th of each month following the month in which the tax accrues. Payments and forms may be submitted via the online payment portal, delivered in person or mailed to:

Physical Address Buncombe County Finance Department
200 College Street Asheville, NC 28802
Mailing Address Buncombe County Finance Department
PO Box 7526 Asheville, NC 28802

Note: Any other form of delivery will not be considered appropriate and could result in penalties.

Frequently Asked Questions

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 six percent (6%) 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.

You can contact the NC Department of Revenue at 1-877-252-3052 or

Fill out the New Remitter Form and send to the Finance Department as indicated on the form.

Occupancy Tax remittance and forms must be delivered in person or postmarked 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. If the 20th falls on a weekend, the due date will be the following Monday.

  • Room rental
  • Credit card fees
  • Damage fees
  • Early/late departure fees
  • Extra person charge
  • In-room safe rentals
  • Inspection fees
  • Linen fees
  • Maid/cleaning fees
  • “Peace of mind” fees
  • Pet fees
  • Reservation/handling/processing/ administrative fees
  • Security deposits
  • Smoking fees
  • Transfer fees
  • Tentative reservation fees
  • Charges for cribs and roll-away beds
  • Charges for microwave ovens and refrigerators

Currently payments are accepted in the form of online pay and cash, check or money order physically delivered or mailed to the Buncombe County Finance Department.

The property owner is responsible for ensuring that Occupancy Tax is collected and remitted to Buncombe County for all applicable sales and fees. Some online services will collect the Occupancy Tax at the time of the reservation. Some of the online services will also remit the tax on the owner’s behalf, while some choose to send the tax collected to the owner for remittance. It will be the responsibility of the property owner to communicate with the online service and be clear on the extent of their involvement.

If a third party is collecting AND remitting Occupancy Tax for sales at your establishment, you will not need to remit any tax for those particular sales. There is a place on the monthly remittance form to subtract these sales before calculating the tax due.

Please note, in the event of an audit, the property owner would be required to produce documentation showing that a third party had remitted Occupancy Tax for any sales that the owner did not pay tax on.

An accommodation rented to the same person for a period of 90 or more continuous days is not subject to Occupancy Tax. The tax collected from any person prior to the accumulation of such 90 continuous days of occupancy by said person shall be refunded to such person by the establishment. An establishment making any such refund of tax which has been paid to the County shall be entitled to claim a credit for the tax so refunded on the return due to the County for the month in which the refund occurred.

North Carolina has an exemption for Centrally Billed Account (CBA) travel cards and purchase cards.  Federal government employees using a CBA card are exempt from state sales tax as well as Buncombe County occupancy tax.  More information on the state tax exemption and how to recognize the cards that the exemption applies to can be found at the GSA website as well as in Section 37 of the NC Department of Revenue Sales and Use Tax Bulletin.

Locate & Contact

Finance Department


Eric Hardy
Interim Finance Director
P: (828) 250-4130

200 College Street, Suite 420
Asheville, NC 28801

Hours of Operation

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