Room Occupancy Return and Instructions

Efffective May 1, 2006, an additional 2% will be charged to the previously authorized 6% room occupancy tax.  The 8% tax imposed by Mecklenburg County is for receipts derived from the rental of a sleeping room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the County.  The additional 2% tax must be charged separately and must be shown separately on the taxable sales records.   Proceeds from the 2% increase will be be used for the NASCAR Hall of Fame Museum.

 

 

Penalty for Late Payment:  $10.00 per day up to a maximum of $2,000 for each return. In addition, there is a five-percent (5%) additional tax as a penalty for each month or fraction thereof that the tax remains unpaid.

Administrative Relief Afforded Taxpayers for Late Filing and Payment of the Room Occupancy and Prepared Food & Beverage Tax

100% waiver of penalties for the 1st late offense or series of late offenses.

75% waiver of penalties for the 2nd late offense – 1 tax return.

50% waiver of penalties for the 3rd late offense – 1 tax return.

The Board of County Commissioners must grant any further compromise of penalties through the Appeal Process.

PLEASE NOTE - Closing, Transferring or Selling Business: The Business Tax Collections Office must be notified forty-eight (48) hours in advance of a change in address, or ownership, or if business operations cease.

Should you have any questions or require additional information, please contact the Business Tax Collections Office by phone at 704-336-6315 or via e-mail at taxbusiness@MecklenburgCountyNC.gov