Graham County Accommodation Owners

Taxes for Short Term Rentals of Real Property.

Occupancy Tax– Every operator of a business or any individual furnishing a taxable accommodation in Graham County, North Carolina is subject to charging a 3% (three percent) Room Occupancy Tax in accordance with North Carolina General Statue 153A-155 and 160A-215. Short term rentals are: rentals less than 90 days in a hotel, motel, vacation rental, cabin, campground, camp cabin, corporate retreat or other such short term rental.

The funds collected shall be used by the Graham County Travel and Tourism Authority to promote tourism.

If you are a owner of a short term vacation rental, please fill out the ACCOMMODATION OWNERS FORM for each vacation rental.  This form may be used for your initial registration and also to make changes to your listing(s).

Occupancy Tax Payments:

All hotels, motels, inns, short term rental cottages or houses, tourist camps or any other such short term rental accommodations must report their monthly sales using the Graham County Occupancy Tax Report. Reports must be submitted to the Finance Department by the 15th day of every month, even if you had no occupancy. Reports which are not submitted in a timely fashion are subject to civil and criminal penalties. Forms are available ONLINE or you contacting the Finance Department at 828-479-7970.

In order to pay the North Carolina State Tax on your rental, you must apply to the North Carolina Department of Revenue for a Tax Identification Number.  If you have not already filled out this form, it is available ONLINE.

In addition to your rental being listing on the Graham County Travel and Tourism website, you can also be listing on the official Travel and Tourism of North Carolina, VisitNC.com.

List Your Events on this website:

Post your upcoming event on our EVENTS PAGES, POST YOUR EVENT, listings are subject to approval before your event is displayed on the calendar.