Wake County Tax Information

All businesses must establish a property tax account with the Wake County Revenue Department for the purpose of annual taxation. Please click here for more information or call 919-856-5400.

In addition to establishing a property tax account with the County, you may be subject to the Gross Receipts tax if your business provides any of the following:

Prepared Food or Beverage – This tax is applicable to all prepared food and beverages sold at retail for consumption, on or off the premises, by any retailer with sales in Wake County that are subject to sales tax imposed by the State under G.S. 105-64.4(a)(1). This tax is collected by the merchant, in addition to N.C. State Sales Tax, and is remitted to the County on a monthly basis.

Rental Vehicles –This refers to any rental vehicle that is offered at retail for short-term lease or rental and is owned or leased by an entity engaged in the business of leasing or renting vehicles to the general public.

Room Occupancy – Incurred 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 the State sales tax imposed under Section 105-164.4(a)(3) of the North Carolina General Statutes.

For more information regarding Gross Receipts tax, please select the appropriate link above or call 919-856-5999.

Beer/Wine License – A person holding a retail ABC permit for On- or Off-Premises Malt or Wine must obtain a county license for that activity. In order to apply for a county license, state and city permits must first be issued. Please click here for more information or call 919-856-5999.

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