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Room Occupancy Return and Instructions
The Room Occupancy Tax of 1991 is six percent (6%) and the Room Occupancy Tax of 2006 is two percent (2%) of the monthly gross receipts from the rental of any room, lodging, or accommodations furnished by a hotel, motel, inn, tourist camp, corporate housing, or similar place.
The Room Occupancy Tax of 2006 must be charged separately and must be shown separately on the room occupancy tax return.
Mecklenburg County's Occupancy Tax Ordinance provides for a tax on an accommodation "within Mecklenburg County that is subject to sales tax imposed by the State of North Carolina under Section 105-164.4(a)(3) of the North Carolina General Statutes. This room occupancy tax is in addition to any North Carolina or local sales tax."
Accordingly, Mecklenburg County’s occupancy taxes do not apply to rentals of private residences done through real estate agents, if the rentals are for less than 15 days. Those rentals are not subject to the state sales tax and to the Mecklenburg Occupancy Tax. This room occupancy tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent, or religious organizations when furnished in furtherance of their nonprofit purpose or to accommodations furnished to the same person for ninety (90) continuous days or more.
For more information, please click on the link below for a bulletin issued from the North Carolina Department of Revenue regarding the state sales and use tax on accommodations.
North Carolina Sales and Use Tax Bulletin
Administrative Relief Afforded Taxpayers for Late Filing and Payment of the Room Occupancy 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 CharMeck 311 by dialing 311 from within Mecklenburg County
or 704-336-7600 from outside of Mecklenburg County or email us at taxbusiness@MecklenburgCountyNC.gov .