Orange County Economic Development

Taxes & Licensing

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

Business Tax Deadlines
Business Personal Property Listing:The listing period is January 1st through January 31st. There is a business personal property listing form available online. There is also a form for leasing companies to use to list their assets online.

Attention Taxpayers: You can now file your Business Personal Property Taxes online through TAXScribe. Simply follow this link and the program will take care of the rest: TaxScribe Online Filing

Business Personal Property Payment: Tax payment is due September 1st, and payable through January 5th of the following year without interest. On January 6th, interest is added and delinquent collection remedies are started.

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

Pay online using a third party: Official Payment Corporation (OPC). There is a convenience fee per transaction based on transaction amount. Fee amount starts at $3.00.

Pay by telephone: 1-888-272-9829, using a third party: OPC. There is a convenience fee per transaction based on transaction amount. Fee amount starts at $3.00.

Pay in the Tax Administration Office by cash, check or money order.

Mail checks to: Orange County Tax Collector, P.O. Box 8181, Hillsborough, N.C., 27278

County/Municipality Property Tax Rate 2013-14

Orange County – $0.8580
Carrboro* -  $0.5894
Chapel Hill* -  $0.00514
Durham* -  $0.005675
Hillsborough* – $0.0068
Mebane – $0.0047
*Note: Municipality rate is in addition to base Orange County rate of $0.008580

School Taxes

Chapel Hill/Carrboro City Schools – $0.002084
Orange County Schools – $0

NC Corporate Tax Rate: 6.9%

NC Franchise Tax Rate
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
Sales Tax:

7.50%  (4.75% State and 2.25% County + 0.50% Transit sales and use tax)
Raw materials, containers, labels, packaging and shipping materials and motor vehicles are exempt from the sales and use tax.

Occupancy Tax

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

NC Individual Income Taxes: Depending on your filing status and your taxable income, the North Carolina tax rate ranges from 6.0% to 8.0%.  For additional information:  www.dor.state.nc.us/taxes/individual/rates.html

Orange County Business Licenses

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

  • Beer & Wine
  • Massage Practitioner or Massage Practitioner Business
Beer and Wine Licenses

All licenses expire April 30
Must purchase and renew annually a County business license
Required 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

Massage Practitioner and Massage Practitioner Business Licenses

All licenses expire April 30

Contact the Orange County Sheriff’s Office to request an application

Once application has been approved through County’s screening process, you may purchase a license from the Tax Office.

 

Frequently Asked Questions

A list of FAQs is available to help answer any questions.