Occupancy tax rates are set by local governments and
are subject to change at any time. The Department of Revenue receives
one update of occupancy tax rates each year, so these rates may
no longer be in effect. Please contact the county and/or municipality
for verification of their current rate.
| County/Municipality |
Occupancy Tax Rate |
Meals Tax Rate |
| Alamance |
3%
|
-----
|
| Alleghany |
3% |
----- |
| Anson |
3% |
----- |
Ashe
West Jefferson
|
3%
3% |
-----
----- |
| Avery
Banner Elk
Beech Mountain*
Seven Devils
Sugar Mountain
|
-----
6%
See Watauga County
See Watauga County
6%
|
-----
-----
-----
-----
|
| Beaufort
Washington
|
-----
6%
|
-----
-----
|
Brunswick
Bald
Head Island
Caswell Beach
Holden Beach
Oak Island
Ocean Isle Beach
Shallotte
Southport
Sunset Beach
|
1% See Notes
6%
5%
5%
5%
3%
3%
3%
5% |
-----
-----
-----
-----
-----
-----
-----
-----
-----
|
| Buncombe |
4% |
----- |
Burke
Hickory*
|
3%
See Catawba County |
----- -----
|
|
Cabarrus |
5% |
----- |
|
Caldwell
Blowing Rock*
Hickory*
|
3%
See Watauga County
See Catawba County |
----- -----
-----
|
| Camden |
3% |
----- |
|
Carteret |
5% |
----- |
| Catawba
Claremont
Hickory*
|
-----
4%
5%
|
-----
-----
-----
|
|
Chatham |
3% |
----- |
|
Cherokee |
3% |
----- |
|
Chowan |
5% |
----- |
|
Clay |
3% |
----- |
|
Cleveland
Kings Mountain*
Shelby
|
3%
3%
3%
|
-----
-----
-----
|
|
Columbus |
3% |
----- |
|
Craven |
6% |
----- |
|
Cumberland |
6% |
1% |
|
Currituck |
6%
|
----- |
|
Dare |
5% |
1% |
|
Davidson
High Point
Lexington
Thomasville*
|
-----
See Guilford County
6%
6% |
-----
-----
-----
-----
|
|
Davie |
3% |
----- |
|
Duplin |
6% |
----- |
|
Durham
Chapel Hill*
|
6%
|
-----
----- |
|
Forsyth
High Point
|
6%
See Guilford County |
-----
----- |
|
Franklin
|
6%
|
-----
|
|
Gaston
Gastonia
Kings Mountain
|
3%
3%
See Cleveland County
|
-----
----- |
|
Graham |
3% |
----- |
|
Granville |
3% |
----- |
|
Guilford
Greensboro
High Point
|
3%
3%
3%
|
-----
-----
-----
|
|
Halifax
Roanoke Rapids
|
|
|
|
Harnett |
6% |
----- |
|
Haywood |
3% |
----- |
|
Henderson |
3% |
----- |
|
Hertford
Ahoskie
|
3%
3% |
-----
----- |
|
Hyde |
3% |
----- |
|
Iredell
Mooresville
Statesville
|
-----
4%
5% |
-----
-----
-----
|
|
Jackson |
3% |
----- |
|
Johnston
Benson
Selma
Smithfield
|
3%
2%
2%
2%
|
-----
-----
-----
-----
|
|
Lee |
3% |
----- |
|
Lenoir
Kinston
|
3%
3%
|
-----
-----
|
|
Lincoln
Lincolnton
|
3%
3% |
-----
----- |
|
Macon |
3% |
----- |
|
Madison |
5% |
----- |
|
Martin |
6% |
----- |
|
McDowell |
3% |
----- |
|
Mecklenburg |
8% |
1% |
|
Mitchell |
3% |
----- |
|
Montgomery |
3% |
----- |
|
Moore |
3% |
----- |
|
Nash |
5% |
----- |
|
New Hanover
Carolina Beach
Kure Beach
Wilmington
Wrightsville Beach
|
3% 3%
3%
3%
3% |
----- -----
-----
-----
-----
|
|
Onslow
North Topsail Beach
Surf City
|
3%
3%
See Pender County |
-----
----- |
|
Orange
Chapel Hill*
Hillsborough
|
2%
3%
-----
|
-----
-----
1%
|
|
Pamlico
Oriental
|
-----
3%
|
-----
-----
|
|
Pasquotank |
6% |
----- |
|
Pender
Burgaw
Surf City*
Topsail Beach
|
3%
3%
3%
3%
|
-----
-----
-----
-----
|
|
Person |
5% |
----- |
|
Pitt |
6% |
----- |
|
Polk
Columbus
Tryon
|
3%
3%
3%
|
-----
-----
-----
|
|
Randolph
High Point*
Thomasville*
|
3%
See Guilford County
See Davidson County
|
----- -----
-----
|
|
Richmond |
3%
|
-----
|
|
Robeson
Lumberton
Rowland
St. Paul's
|
-----
3%
3%
3%
|
-----
-----
-----
|
|
Rockingham
Eden
Reidsville
|
3%
3%
2%
|
----- |
|
Rowan |
3% |
----- |
|
Rutherford |
5% |
----- |
|
Scotland |
6% |
----- |
| Stanly |
|
|
|
Surry
Elkin
Mount Airy
Pilot Mountain
|
-----
6%
6%
3%
|
-----
-----
-----
-----
|
|
Swain |
3% |
----- |
|
Transylvania |
4% |
----- |
|
Tyrrell |
6% |
----- |
|
Union
Monroe
|
-----
5% |
-----
----- |
|
Vance |
6%
|
----- |
|
Wake |
6% |
1% |
|
Washington |
6% |
----- |
|
Watauga
Beech Mountain*
Blowing Rock*
Boone
Seven Devils
|
6% See Notes
6%
6%
3%
6% |
-----
-----
-----
-----
|
|
Wayne
Goldsboro
|
-----
5%
|
-----
-----
|
|
Wilkes
Elkin*
Wilkesboro
|
-----
See Surry County
3%
|
-----
-----
-----
|
|
Wilson |
3% |
----- |
|
Yadkin
Jonesville
|
----- 3% |
-----
----- |
|
Yancey |
3% |
----- |
