Occupancy Tax

Please be advised that the Buncombe County Commissioners approved a 2% Occupancy Tax increase that will take effect on November 1, 2015. All Gross Receipts/Sales through October 31, 2015 will continue to be taxed at 4%. All Gross Receipts/Sales occurring after October 31, 2015 will be taxed at 6%. The Monthly Remittance Form below will continue to show the 4% rate through November 20th, the deadline for remittance of tax on October sales. After that deadline, the form will be updated to reflect the new 6% rate which will apply for the December 20th deadline and beyond.

Occupancy Tax payments and forms 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 can be delivered in person to the Finance Department at 200 College St, 4th floor or mailed to Buncombe County Finance Department at PO Box 7526, Asheville, NC 28802.  Any other form of delivery will not be considered appropriate and could result in penalties.

Document Format Size
Monthly Remittance Form Download Occupancy Tax Form 567 KB
NCDOR Memo Download Occupancy Tax Form 259 KB
Remitter Information Form Download Occupancy Tax Form 514 KB

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 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.

You can contact the NC Department of Revenue at 1-877-252-3052 or www.dornc.com.

Fill out the New Remitter Form (see link above) and send to the Finance Department as indicated on the form. Call Candace Ryhmer at (828) 250-4809 with any questions.

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 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.

Buncombe County has no exemptions related to Occupancy Tax. If the accommodation is subject to sales tax imposed by the State under G.S. 105-64.4(a)(3), the property owner is required to pay Occupancy Tax on all sales. Should a property owner decide to allow certain exemptions at the property, the owner would still be liable for remitting the Occupancy Tax on those sales to the County.