Tourism Development

Photo of Kelly JonesKelly Jones,

26 Crimson Laurel Circle, Suite 2
Bakersville, NC 28705
Telephone: 828.208.0769
Fax: 828.688.5949

Department Overview

To cultivate the identity of Mitchell County as welcoming small communities with a sustainable balance of history, nature, culture and amenities that makes Mitchell County attractive to both residents and visitors.

Occupancy Tax FAQ

Here are answers to commonly-asked questions about the occupancy tax that is collected on lodging and rentals.

Should I be paying occupancy tax?

If you rent out your home or secondary property, the State of North Carolina and Mitchell County law require you to collect occupancy tax from your guests. The current percentage is 6% as of March 1, 2023. Please note this is a pass through tax that you charge your guests. You are only exempt if the below circumstances apply:

  • You rent your privately owned property for fewer than 15 days a year
  • You rent to the same person for more than 90 continuous days at the same property
  • Accommodations are related to a school or camp

I list my home for rent through Airbnb and other online services, do I still need to pay?

Yes. It does not matter whether you rent with or without assistance. However, Airbnb, VRBO, and some others remit the tax on your behalf and pays the county directly. It is best however, to check with the service you are using to be sure and also with the county.

Does my campground have to pay occupancy tax?

Generally speaking no. If your campsite is just limited to just RV sites for your guests to pull in their campers. However, if your campground also provides lodging in the form of cabins, tents, or other structures then you will be required to pay occupancy tax on those.

Could I be refunded if a guest decided to stay 90 days when they originally only booked 30?

Yes. We would just need to see documentation and would be able to give a refund to the owner that paid the tax. It is up to the owner to refund the tenant. The county does not handle that.

Could you explain the rationale behind paying this tax?

Occupancy tax is paid for by visitors that help Mitchell County reach more visitors to come and visit. We already know Mitchell County is great, but we want to share it with those near and far. As a reminder, this is not a tax paid for by the business owner, but by the tourist.

What payment methods are accepted?

Payments are accepted in the form of money order or check. They can be physically dropped off or mailed to the Mitchell County Finance Office at 26 Crimson Laurel Circle Bakersville, NC 28705.

Who do I contact to be on the Mitchell County Tourism Website?

Kelly Jones at

Who can I speak with if I have questions?

Mitchell County Finance Office – 828.688.2139, extension 1397
Mitchell County Tourism Development Authority – 828.208.0769

Our Location

The Tourism Develelopment Authority office is located at 26 Crimson Laurel Circle, Suite 2 in Bakersville, NC 28705.

TDA Board

  • Joe Glenn – Chair
    (Term Until 10/2025)
    Springmaid Mountain
  • Sharon Rowland – Vice-Chair
    (Term Until 10/2025)
    Bowditch Antiques
  • Harley Masters – Secretary
    (Term Until 10/2024)
    County Commission
  • Nealy Andrews
    (Term Until 10/2025)
    Toe RIver Arts
  • Spencer Bost
    (Term Until 10/2024)
    Spruce Pine Main Street
  • Whitney Ledford
    (Term Until 10/2025)
    Switzerland Inn
  • Misty Self
    (Term Until 10/2024)
    Short Term Rental Owner
  • Matt Ward
    (Term Until 10/2024)
    EDC Director

2024 TDA
Meeting Schedule

Meetings are held in the EDC Conference Room in the Mitchell County Administration Building, 26 Crimson Laurel Circle in Bakersville, NC.

  • January 16
  • February 20
  • March 12
  • April 16
  • May 21
  • June 17
  • July 16
  • August 20
  • September 17
  • October 15
  • November 19
  • December 17


Financial Statements


8:00 a.m. – 4:30 p.m.


Kelly Jones