The Graham County Travel and Tourism Authority (GCT&T) is the official destination marketing organization of Graham County, North Carolina. GCT&T was created to administer and expend local occupancy tax proceeds to promote tourism within the county.

The scenic and cultural assets of Graham County make it a Natural Destination for tourists, and it is the role of GCT&T to highlight its four-season beauty as well as the outdoor and cultural recreation opportunities available to visitors.

GCT&T is committed to promoting responsible tourism for the economic benefit of all the businesses and citizens of the county and its municipalities and communities – Robbinsville, Lake Santeetlah, Fontana, Stecoah and Tapoco.

Funding

GCT&T is funded solely by Occupancy Taxes collected in Graham County, NC generated by overnight stays at local lodging and short-term rental properties. The GCT&T does not receive any funding from the general fund of Graham County.

Occupancy taxes are accounted separately from all other taxes collected by Graham County. All such collected taxes are earmarked and reserved for the promotion of tourism in Graham County.

Occupancy Tax Rates

This information is provided as both an explanation of and to promote compliance with the occupancy taxes levied in Graham County, NC.

Pursuant to NCGS 153A-155 and Session Law 2015-128 House Bill 347 there is a county-wide occupancy tax rate of 3% on all lodging properties.

Pursuant to Session Law 2023-144 Senate Bill 154, Part V a new occupancy tax district whose jurisdiction consists of all unincorporated areas of Graham County was established by the Graham County Board of Commissioners in October of 2023. This tax district, known as District G*, was established with an occupancy tax rate of 3%.

County Wide Occupancy Tax Rate 3%
District G Occupancy Tax Rate 3%
Total District G Occupancy Tax Rate 6%

*District G is comprised of all of Graham County, excluding any properties inside municipality limits of Town of Robbinsville, Town of Lake Santeetlah, and Town of Fontana Dam.

Occupancy Tax Report Forms

Occupancy Tax Report forms are available using the links below or can be picked up at the Graham County Travel and Tourism Office (474 Rodney Orr Bypass) and the Graham County Administration Office (196 Knight St). The report forms are also available by mail by calling 828-479-3790.

Forms are to be returned to:

Graham County Finance Office
12 N. Main St
Robbinsville, NC 28771

Any questions regarding submitting reports and collections should be directed to the Graham County Finance Office by calling 828-479-7960.

Occupancy Tax Remittance

Collected taxes are payable to the Graham County Finance Office and are by statute due by the 20th of each month following the month in which the tax is collected. Under local occupancy tax regulations, occupancy tax reports must be filled out each month, even if your business had no activity for a month.

The following outlines lodging property owners’ responsibilities under state and local ordinances surrounding the collection and remittance of occupancy taxes in Graham County, NC.

Occupancy taxes are to be levied by lodging properties as a percentage of gross sales on each transaction of all taxable accommodations. Occupancy taxes should be computed separately from state sales tax and identified as such on each transaction.

Lodging property owners who utilize third-party vendors in the management of the reservations, collections and remittances are still responsible for submitting a monthly occupancy tax report.

Staff

Daniel Allison, Director

Amber Benton, Assistant Director

Jeanette Nichols, Board Clerk

Meeting Minutes