Occupancy Tax

Tax Information

A room occupancy tax of 3% is imposed on the gross receipts from the rental of any room, lodging or similar accommodation within the county is subject to the sales tax under North Carolina General Statute 105-164.4(a)(3). This tax does not apply to accommodations furnished by nonprofit organizations. 

This tax also does not apply to any private residence or cottage that is rented for less than fifteen days in a calendar year or to any room, lodging, or accommodation supplied to the same person for a period of ninety-one or more continuous days.

Occupancy Tax Return 

Every entity liable for the Orange County Occupancy Tax is required to file and remit a Tax Return Form on or before the 15th day of each month following the month in which the tax accrues. This form must be filed each month even if no taxes are due. Applicable penalties and fees will be assessed for failure to file and remit the required document.

Occupancy Tax Forms and Instructions

Remittance of check or money order made to payable to: Orange County Tax Collector 

Mailed to:
Attention: Occupancy Tax
P.O. Box 8181
Hillsborough, NC 27278-8181