Gross Receipt Taxes

• Second Amended Admin Rules Gross Receipts

  
The Office of the Tax Collector has extended the due date to obtain a local Beer & Wine license from May 1, 2020 to July 1, 2020.  Although the due date has changed, the license year will remain the same: May 1 – April 30.  Click here for full details.

Pay your delinquent business taxes online now.

Short -Term Vehicle Rental Tax is based on gross sales derived from lease or rental of a vehicle (car, truck, etc.), whether made under a written or verbal contract of agreement, made to the same person for a period of less than 365 continuous days.

Prepared Food & Beverage Tax is based on gross sales derived from food or beverages made available for immediate human consumption.

Room Occupancy Tax is based on gross sales derived from the rental of any room, lodging, or accommodations furnished by a hotel, motel, inn, tourist camp, or similar place.  

Beer & Wine Privilege License must be purchased from the State; this license must then be shown to the Business Tax Collections office prior to the issuance of a local license.  Businesses located inside the City of Charlotte pay both the City and County license tax.

Garage and Attic Sale Privilege License is required inside the City Limits of Charlotte when having a garage or attic sale.  The tax for this license is $5.00 per day. The license is valid only for the day(s) issued and are not transferable (no rain dates).

Heavy Equipment Tax is based on gross sales derived from heavy equipment by a person whose principal business is the short-term lease or rental of heavy equipment at retail provided that the place of business from which the heavy equipment is delivered is located in this county. 

Taxi Cab License is issued only after a taxicab driver receives a medallion from the CMPD Taxicab Inspector.  A local business license is required for each car.  Licenses are $15.00 a year which covers the calendar year.  The License is prorated, for a half year, after July 1.  The license is not transferrable for car or driver.

U-Drive-It Tax is based on gross sales derived from short term lease or rental of passenger cars, trucks, vans, sport utility vehicles and motorcycles.  Also included are property-hauling vehicles (van, truck, or trailer) 7,000 pounds or less.  The tax is not applicable for property-hauling vehicles over or 7,000 pounds or recreational vehicles.

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In Person Payments:
Cash, check, money order, and credit card payments are accepted in person at:

Valerie C. Woodard Center  
3205 Freedom Drive                                                                                                                                                                                        Suite 3000
Charlotte, NC  28208

Monday through Friday                                                                                                                                                                                  8:00 am to 5:00 pm

In response to the COVID-19 state of emergency, Mecklenburg County will absorb credit card and debit card service fees for the duration of the emergency. No fee will be charged to the payer when using a credit card, debit card, or electronic check (eCheck) to pay tax bills.

  

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Mailing Address for Payments:
Only checks and money orders are accepted via mail payments.  For proper payment posting, please write your account number on the check or money order and mail payment along with application or return to the address printed on the application or return.  

Billing or Payment Inquiries regarding the taxes, fees, and due dates for the Room Occupancy, Prepared Food & Beverage, U-Drive- It Tax, Short-Term Vehicle Rental, Privilege or Business License, Beer & Wine License, Taxi Cab License, and Auto Fee for Rental vehicles should be directed to:

Business Tax Collections
Voice:  704-336-7600
Fax:     704-336-7602
E-mail:  taxbusiness@mecklenburgcountync.gov

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Property taxes, also known as ad valorem taxes, are based on the value of the taxable property.  Examples include real estate, personal property, and registered motor vehicle taxes. 

For more information on ad valorem taxes, please refer to our
Property Taxes  page.