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 Personal Property Tax Deadlines
Business Personal Property Listing:  The listing period is January 1st through January 31st.  CLICK for additional information.

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

County/Municipality Property Tax Rate 2018/19
Orange County – $0.008504
Carrboro* –  $0.005944
Chapel Hill* –  $0.00528
Durham* –  $0.005786
Hillsborough* – $0.0062
Mebane – $0.0047
*Note: Municipality rate is in addition to base Orange County rate of $0.008504

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

NC Corporate Tax Rate: 3.0%

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 7.75%.  For additional information:

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.