Room Occupancy Tax Pinehurst Nc

7 75 sales tax state income tax uses a rate of 6 7 75 depending upon income and individual classification.
Room occupancy tax pinehurst nc. 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. The tax as all other taxes was created as a way to increase government revenues. The room occupancy tax of 2006 must be charged separately and must be shown separately on the room occupancy tax return. A local bill has been filed in the general assembly that would allow the county to double its hotel room occupancy tax to fund a possible athletic complex south of.
Kids 17 and under stay and play free when sharing a room with a parent. The sales tax generated by accommodations amounts to many millions of additional dollars annually which goes to state and local governments. Rates from 924 9 10 20 11 28 20. Unless a local occupancy tax bill states otherwise the penalties for late payment of occupancy taxes are the same as those that apply to state sales taxes under g s.
Delinquent taxpayers may also be prosecuted criminally. In north carolina consumers always pay sales tax on the cost of their lodging in addition to occupancy tax. 3 room occupancy and tourism development tax on short term rentals 90 days or less. Taxpayers may pay bills by sending the payment coupon directly to the tax department visiting the tax department in the historic courthouse at 1 courthouse square carthage nc or on line using the official payments credit card or electronic check payment processing.
The occupancy tax is computed on the receipts derived from the rental of any room lodging or accommodation furnished by a hotel motel inn tourist camp or similar place within the county that is subject to sales tax imposed by the state of north carolina under north carolina general statute 105 164 4 a 3. A hotel occupancy tax is a tax placed on each nights stay at a hotel. North carolina occupancy tax legislation is unique. 266 per person double occupancy.
188 per person reservation information. An additional fee per child applies when playing no. Or mail or fax this completed form with deposit to. 5 of the taxes owed per month up to a maximum of 25 for late returns and 10 of the tax owed for late payment.
Kids 12 and under also eat free. You might also encounter this tax as hotel lodging tax tourist tax room tax or sales tax. Subject to tax and resort service charge. Room rates north carolina credit union league 77th annual meeting june 10 12 pinehurst nc single occupancy.