Finance Department:
Occupancy Tax Report

Click Here to download the Occupancy Tax Form

Once you download the form, fill it out and mail it with payment to:

Cherokee County Finance Office
75 Peachtree St.
Suite 110
Murphy, NC  28906

IMPORTANT: This return must be filed even if no tax is due.

This return is required to be filed on or before the 15th day of the month following the month in which the Tax accrues. Failure to file this return shall result in a penalty of $10.00 for each day's omission. In case of failure or refusal to file the return or pay the tax for a period of 30 days after the time required for filing the return or for paying the tax, there shall be an additional tax, as a penalty, of five percent (5%) of the tax due in addition to the penalty prescribed above, with an additional tax of five percent for each month or fraction thereof until the occupancy tax is paid.

Any person who willfully attempts in any manner to evade the occupancy tax imposed by this Part or to make a return and who willfully fails to pay the tax or make and file a return shall, in addition to all other penalties provided by law, be guilty of a misdemeanor shall be punished by a fine not to exceed one thousand dollars ($1,000) or by imprisonment not to exceed six months, or both.

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