Occupancy Tax

About Occupancy Tax

The occupancy tax rate is 3% for Jacksonville and Onslow County, North Carolina. 

Occupancy tax is collected from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within  the county that is subject to sales tax imposed by the State of North Carolina under North Carolina General Statute 105-164.4 (a)(3). This tax is in addition to any State or Local sales tax.

One-third of Jacksonville's Occupancy tax goes toward capital improvement projects and two-thirds is used for tourism marketing purposes. 

You may file an occupancy tax report for business within corporate City limits at JacksonvilleNC.gov. Taxes can be paid online or mailed to City of Jacksonville, PO Box 128, Jacksonville, NC 28541-0128.

About our Budget

Two-thirds of Jacksonville's occupancy tax goes toward capital improvement projects and one-third is used for tourism marketing purposes. You can view the proposed budget for fiscal year 2024 here. 

Exemptions

Private residences, cottages, or similar accommodations that are rented for fewer than 15 days in a calendar year other than a private residence, cottage, or similar accommodation listed with a real estate broker or agent are exempt from occupancy tax. Other exemptions include accommodations supplied to the same person for a period of 90 or more continuous days and accommodations arranged or provided to a person by a school, camp, or similar entity where a tuition or fee is charged to the person for enrollment in the school, camp, or similar entity.