Business Taxes and 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 Inquiry
Tax bill information is available online and is mailed to the property with address on file.
Business Tax Deadlines
- Business Personal Property Listing:
The listing period is January 1st through January 31st. There is a business personal property listing form available online. There is also a form for leasing companies to use to list their assets online. - Attention Taxpayers:
You can now file your Business Personal Property Taxes online through TAXscribe. Simply follow this link and the program will take care of the rest: TaxScribe Online Filing - Business Personal Property Payment:
Ttax payment is due September 1st, and payable through January 5th of the following year without interest. On January 6th, interest is added and delinquent collection remedies are started.
2012 Listing Period Extension
January is the month in North Carolina in which all personal property is to be listed for county property taxes. Normally, by NC general statute, all listing must be completed by January 31 each year. However, the Orange County Board of Commissioners has extended the deadline for the 2012 Listing Period to February 29, 2012.
Business Tax Payment
- Payment options include cash, check, money order or credit card.
- Pay online using a third party: Official Payment Corporation (OPC). There is a convenience fee per transction based on transaction amount. Fee amount starts at $3.00.
- Pay by telephone: 1-888-272-9829, using a third party: OPC. There is a convenience fee per transction based on transaction amount. Fee amount starts at $3.00.
- Pay in the Tax Administration Office by cash, check or money order.
- Mail checks to: Orange County Tax Collector, P.O. Box 8181, Hillsborough, N.C., 27278
Business Openings
The Department of Economic Development in Orange County provides a variety of services for opening a new business.
Business Closings and Sales
- Under NCGS 105-366, When purchasing a business asset, it is the responsibility of that purchaser to ensure all back taxes on that property have been paid or that money has been held in escrow until such time that it has been paid in full.
- If a business is closing after January 1st, the total amount of the taxes remain the responsibility of the business owner. There is no proration of the taxes allowed by statute.
Business Licenses
Orange County Revenue and Collections Division issues two types of business privilege licenses:
- Beer & Wine
- Massage Practitioner or Massage Practitioner Business
Beer and Wine Licenses
- All licenses expire April 30
- Must purchase and renew annually a County business license
- Required a copy of your North Carolina State ABC License to issue your County license
- If your business is located in the city limits of Hillsborough, Chapel Hill or Carrboro, you may also be required to purchase a city license in addition to the county license. Contact information for the cities below:
Town of Carrboro 919-942-8541
Town of Chapel Hill 919-968-2759
Town of Hillsborough 919-732-2104
Massage Practitioner and Massage Practitioner Business Licenses
- All licenses expire April 30
- Contact the Orange County Clerk to the Board of County Commissioners to request an application
- Once application has been approved in County's screening process, you may purchase a license from Revenue & Collections.
Frequently Asked Questions
A list of FAQs is available to help answer any questions.