Occupancy Tax FAQ

Are You Paying Occupancy Tax on Your Rental Accommodations?

If you rent out your home or vacation property the State of North Carolina and Jackson County law requires you to collect occupancy tax from your guests. You are only exempt if the below circumstances apply:

  • A privately-owned residence/cottage rented for fewer than 15 days per year;
  • A rental to the same person of more than 90 continuous days; and,
  • Accommodations related to schools or camps that charge tuition or fees for enrollment.

This occupancy tax is in addition to state and local sales tax, and is based on gross room sales.

Occupancy Tax Law: North Carolina G.S. 105-164.4(a)(3) (made applicable to occupancy taxes by G.S. 153A-155 and G.S. 160A-215).

 

Plan Your Visit

Whether you’re looking to explore the great outdoors, experience Appalachian arts and culture, or simply relax in a secluded cabin, Jackson County has it all.