Occupancy Tax

Occupancy Tax Forms

  1. Occupancy Tax Form thru 6-30-26 (PDF)
  2. Occupancy Tax Form effective 7-1-26 (PDF)
  3. Occupancy Tax Registration Form (PDF)

Owners and managers of accommodations in Cherokee County — including hotels, motels, tourist camps, bed & breakfasts, cabins, resorts, cottages, and similar rental properties — that are rented for less than 90 consecutive days to the same guest are required to collect an Occupancy Tax from their customers.

Through June 30, 2026, the Occupancy Tax rate is four percent (4%) of the gross accommodation rental charged. Monthly occupancy tax reports and the tax collected must be submitted to the Cherokee County Finance Office by the 20th day of the following month.

Effective July 1, 2026, the Occupancy Tax rate will increase to six percent (6%).

Examples of items that are also taxable as part of the accommodation rental include: credit card fees; damage fees; early/late departure fees; extra person charges; in-room safe rentals; inspection fees; linen fees; maid/cleaning fees; “peace of mind” fees (similar to insurance but provided by hotel or rental agency rather than third-party carrier); pet fees (incurred by guests who have pets traveling with them); reservation fees (also referred to as a handling, processing, or administrative fee); security deposits; smoking fees; transfer fees (for changing to a different room or unit or a different date); tentative reservation fees (for priority reservation the following year); charges for cribs and roll-away beds; and charges for microwave ovens and refrigerators.

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.