In its simplest form, a business is a commercial activity engaged in as a means of livelihood or profit, or an entity, which engages in such actions. Each business is responsible for completing a listing form annually by January 31st. Contact the Tax Assessment Division for more information.

Business Tax

Business Tax Inquiry
Tax bill information is available online and is mailed to the property with address on file.

Business Personal Property Tax
Businesses are responsible for annually completing and submitting a business personal property listing form to the Tax Office. The listing period is January 1st through January 31st.

Business Tax Payment
Payment options include cash, check, money order or credit card.

Property Tax

Property Tax 2018/19
Orange County – $0.008679

Municipality Tax Rates*
Carrboro* – $0.005994
Chapel Hill* – $0.00544
Durham* – $0.005317
Hillsborough* – $0.0062
Mebane – $0.0047

*Note: The municipality rate is in addition to the base Orange County rate of $0.008679

Sales Tax

7.50% 

(4.75% State + 2.25% County + 0.50% Transit sales & use tax) Raw materials, containers, labels, packaging & shipping materials, and motor vehicles are exempt from the sales and use tax.

School Tax

Chapel Hill/Carrboro City Schools – $0.002018
Orange County Schools – $0

Corporate Tax

North Carolina corporate tax rate – 3.0%

Franchise Tax

Levied on NC corporations annually
Rate: $1.50 per $1,000 of the largest of the following:

  • Capital stock, surplus and undivided profits
  • 55% of appraised ad valorem tax value of all tangible property in North Carolina

Actual investment in tangible property in North Carolina

Occupancy Tax

7.50% 

Orange County – 3%
Chapel Hill – 6% (3% county + 3% Chapel Hill)

Business Licenses

Orange County Revenue and Collections Division issues two types of business privilege licenses:

  • Beer & Wine
  • Massage Practitioner or Massage Practitioner Business

Beer & Wine

All licenses expire April 30.

County business license must be purchased and renewed annually.

Requires a copy of your North Carolina State ABC License to issue your County license.

If your business is located in the city limits of Hillsborough, Chapel Hill or Carrboro, you may also be required to purchase a city license in addition to the county license.

Contact information for the cities:

Town of Carrboro – 919-942-8541
Town of Chapel Hill – 919-968-2759
Town of Hillsborough – 919-732-2104