Occupancy Tax

Owners/managers of accommodations, including hotels, motels, tourist camps, bed & breakfasts, cabins, resorts and cottages or similar places within Cherokee County rented for periods of less than 90 consecutive days per renter; are required to collect four (4%) Occupancy Tax on the gross rent charged and file monthly reports with the tax collected to the Cherokee County Finance Office. The monthly occupancy tax report and tax collected is due by the 20th of the following month.

Form Submission

Occupancy Tax forms can be downloaded and submitted, along with payment, to the following address:

Cherokee County Finance Office
75 Peachtree Street
Administrative Suite 211
Murphy, NC 28906

Important: Occupancy tax reports must be filed monthly, even if there is no tax due. You can submit the report in-person, by mail, or via email to finance@cherokeecounty-nc.gov.  

Return Requirements

This return is required to be filed on or before the 20th day of the month following the month in which the Tax accrues. Failure to file this return by the due date shall result in a penalty of 5% of the of tax per month not to exceed 25% in aggregate or $5, whichever is greater. Failure to pay any tax when due, without intent to evade the tax, shall result in an additional penalty equal to 10% of the tax, subject to a minimum of $5.

Any person who willfully attempts in any manner to evade or defeat the occupancy tax or its payment shall, in addition to other penalties provided by law, be guilty of a Class H felony. And the willful failure to pay the occupancy tax, make the return, keep the records, or supply the information, at the time or times required by law, or rules pursuant thereto, shall, in addition to other penalties provided by law, be guilty of a Class 1 misdemeanor.