Room Occupancy Tax

​View or Print: 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."

Property owners who rent accommodations for fifteen (15) or more days per year must collect room occupancy taxes from their tenants and remit the tax to the Mecklenburg County Tax Collector, regardless of whether the owner rents the property without assistance, contracts with a local realtor or property management company or uses an on-line rental service. This does not apply to those accommodations furnished to the same person for ninety (90) continuous days or more.

The revenue from the rental of a private home arranged through a rental agent is now subject to room occupancy taxes even if the house is rented for less than fifteen (15) days in a year. This law became effective with S.L. 2014-3 in July 2014.  

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 us at (980) 314-4400 or email us at  taxbusiness@MecklenburgCountyNC.gov .