Occupancy Taxes
RULES CONCERNING ROOM OCCUPANCY TAXES ACCORDING TO NCGS
Currently, local ordinance establishes the local occupancy tax rate at 6%., effective July 1, 2020.
For a list of rules and definitions that are excerpted from the North Carolina General Statutes, please reference this 5-page PDF file. A summary of these statutes is provided in this XLS file. In no way is this list meant to be a comprehensive list, yet this list is meant to serve as a reference tool for the more commonly known rules.
- Accommodation rentals
- Uniform provisions
- Tax imposed
- Bundled transactions
- Disclosure of certain information prohibited
For blank forms to use when remitting the occupancy taxes you've collected, please click here.
Returns may be filed at the Montgomery County Finance Department located at 102 E. Spring Street, 3rd Floor, Troy, NC 27371 or Fax to 910-576-4566 or by emailing [email protected].