The penalty for failure to file is ten dollars  ($10.00) per day up to a maximum of two thousand dollars ($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 unit 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 unit by phone at 704-336-6315 or via e-mail at  taxbusiness@MecklenburgCountyNC.gov