Lodging properties with five or more units in Buncombe County are responsible for collecting the occupancy or room tax on all relevant sales. Please visit the Buncombe County Finance website for instructions on how to remit the tax, a copy of the occupancy tax remittance form, and information about late penalties. The following charges are considered to be included in the gross receipts derived from rentals of rooms and accommodations and thus, are taxable:
- Credit card fee;
- Damage fee;
- Early/late departure fee;
- Extra person charge;
- In-room safe rental;
- Inspection fee;
- Linen fee;
- Maid/cleaning fee;
- “Peace of Mind” fee
- Pet fee;
- Reservation fee (also referred to as handling, processing, or administrative fee);
- Security deposit;
- Smoking fee;
- Transfer fee;
- Tentative reservation fee;
- Charges for cribs or roll-away beds; and,
- Charges for microwave ovens and refrigerators.
