On February 7^th, 2023 the Wilkes County Board of Commissioners adopted by resolution “Wilkes County District K.” This resolution states the Room Occupancy Tax will be effective beginning April 1^st, 2023. Every operator of a business subject to a room occupancy tax from this day forward shall collect an occupancy tax of 6% of gross receipts derived from the rental of any room, lodging or accommodation. This shall apply to all short-term rentals of less than 90 days. The tax shall be stated and charged separately from the sales records and shall be paid by the purchaser to the operator of the business.

A room occupancy tax is due and payable to the county tax collector in monthly installments on or before the 15^th day of the month following the month in which the tax accrues. All establishments shall prepare and render an enclosed return along with their payment. Upon determination that your establishment is subject to the room occupancy tax, an occupancy tax account and account number will be established for you or your organization. 

For additional information, you may contact the Wilkes County Tax Administration office at 336-651-7300, or you may inquire in person at 110 North Street, Wilkesboro, NC 28697.

Wilkes County Occupancy Tax Payment Initial Voucher