Taxes & Licensing

In its simplest form, a business is a commercial activity engaged in as a means of livelihood or profit, or an entity, which engages in such actions. Each business is responsible for completing a listing form annually by January 31st. Contact the Tax Assessment Division for more information.

Business Tax

Business Tax Inquiry

Tax bill information is available online and is mailed to the property with address on file.

Business Personal Property Tax

Businesses are responsible for annually completing and submitting a business personal property listing form to the Tax Office. The listing period is January 1st through January 31st.

Business Tax Payment

Payment options include cash, check, money order or credit card.

Property Tax 2022/23

Orange County – $0.008312
Municipality Tax Rates*
Carrboro* – $0.006044
Chapel Hill* – $0.00522
Durham* – $0.005577
Hillsborough* – $0.00587
Mebane* – $0.0047

*Note: The municipality rate is in addition to the base Orange County rate of $0.008312
2022 Rate Code Sheet 

School Tax

Chapel Hill/Carrboro City Schools – $0.00183
Orange County Schools – $0

Sales Tax

Orange County Sales Tax Rate - 7.50%
(4.75% State + 2.25% County + 0.50% Transit sales & use tax) Raw materials, containers, labels, packaging & shipping materials, and motor vehicles are exempt from the sales and use tax.

Orange County - Sales Use Tax

Corporate Tax

North Carolina corporate tax rate – 2.5%

NCDOR: Corporate Income and Franchise Tax

Franchise Tax

Levied on NC corporations annually
Rate: $1.50 per $1,000 of the largest of the following:

  • Capital stock, surplus and undivided profits
  • 55% of appraised ad valorem tax value of all tangible property in North Carolina

Actual investment in tangible property in North Carolina

NCDOR: Franchise Tax Information 

Business Licenses & Permits

North Carolina has no single generic business license that will ensure compliance with all requirements. Some businesses may be subject to several state requirements while others may not be subject to any. If you have questions or need help with were to start, contact the Economic Development Partnership of North Carolina (EDPNC) Small Business Advisors at 800-228-8443.

Orange County Revenue and Collections Division issues business privilege licenses for:

Beverage Licenses