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Occupancy Taxes

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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 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 or more continuous days.

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. A tax return form must be filed each month even if no taxes are due. Applicable penalties will be assessed for failure to file and remit a tax return form.

Remittance of check or money order should be made to payable to Orange County Tax Collector and mailed to: 
ORANGE COUNTY TAX OFFICE
ATTN: OCCUPANCY TAX
PO BOX 8181
HILLSBOROUGH, NC 27278-8181

Occupancy Tax Return Fillable Form - You may save this form, but please note that the form must be printed and signed in order to submit it to the Tax Collector.

Occupancy Tax Return Instructions