City-County Tax Collector
Mecklenburg County
P.O. Box 32728 Charlotte, N.C. 28232 (704) 336-6315
FAX # (704) 336-7602
ROOM OCCUPANCY TAX RETURN
(TO BE FILED WITHIN 15 DAYS FROM THE CLOSE OF EACH MONTH)
PLEASE READ CAREFULLY INSTRUCTIONS PRINTED ON BACK FOR COMPLETING THIS FORM
RETURN PERIOD:
through
Account Number
TRADE NAME:
Mailing Address:
Social Security or Federal ID Number (optional)
(
Mailing City/State/Zip:
)
-
Business Phone Number
Street Address of Property:
Owner of Business – Name:
Address:
Phone Number:
COLUMN A
SALES
COMPUTATION OF OCCUPANCY TAX
1. Gross Retail Receipts (Excluding Sales Tax)
$
2. Less: Non-Occupancy Related Receipts
$
3. Less: Occupancy Receipts Not Subject To Sales Tax
$
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4. Less: Occupancy Receipts After 90 Consecutive Day
$
5. Less: Credits on Previously Charged Exempt Receipts
$
6. Net Retail Receipts
$
COLUMN B
OCCUPANCY TAX
7. Occupancy Tax (1991) Due: Multiply Amount on Line 6 by 6%
$
8. Occupancy Tax (2006) Due: Multiply Amount on Line 6 by 2%
$
9. Excess Tax Collected
$
10. Sub-total:
$
(Add lines 7-9)
11. Penalty Due: ($10/Day – See Instructions on Back)
$
12. Additional Tax Due: (5% Month - See Instructions on Back)
13. TOTAL DUE:
(ADD LINES 10-12)
$
MAKE CHECK PAYABLE TO
CITY-COUNTY TAX COLLECTOR
$
CERTIFICATION: This is to certify that this return, including all statements and schedules attached hereto, has been examined
by me, and is, to the best of my knowledge and belief, a true and complete return made in good faith covering the month named
above and that same is in accordance with the records of the reporting taxpayer.
DATE
Name(please print)
Signature
THIS SPACE FOR TAX OFFICE USE ONLY
DATE RECEIVED
AMOUNT REMITTED
RECEIVED BY
_
INSTRUCTIONS
1. Returns must be filed by the fifteenth of the month following the month in which the tax accrues. Tax shown to be due
must be paid with return; penalties will be imposed for late payment.
2. Remittance should be made by check or money order made payable to: City-County Tax Collector. DO NOT SEND
CASH.
3. If the return is filed after the due date, add a ten dollar ($10.00) penalty for each day’s omission up to a maximum of two
thousand dollars ($2,000) for each return. Should the return be more than thirty (30) days late, and additional tax of five
percent (5%) of the tax due should be added for each thirty (30) days or fraction thereof. Any person, firm, corporation
or association which willfully attempts in any manner to evade the occupancy tax or to make a return, and who willfully
fails to pay such tax or make and file such return, shall, in addition to the penalties and interest imposed, be guilty of a
misdemeanor, and shall be punished by a fine not to exceed $1,000 or imprisonment not to exceed six months, or by
both.
4. Returns must be filed each month even though no tax is due.
5. “Non-occupancy Related Receipts” (Line2) are those receipts from retail sales that are not derived from “rentals of any
sleeping room or lodging furnished”. A “ROOM” is a partitioned part of the inside of a building designed or used as
lodging. This includes suites of rooms which have, in one or more rooms or areas, sleeping accommodations, whether
or not actually used by the occupants.
6. “Occupancy Receipts Not Subject to Sales Tax” (Line 3) are those receipts for which the hotel, motel, or inn did not
collect a sales tax due to a statutory exception.
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7. “Occupancy Receipts After 90 Consecutive Day” (Line 4) are those receipts derived from the rental of a room to the
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same person for that portion of the continuous rental of the room after the ninetieth (90 ) consecutive day of rental.
8. “Credits on previously Charged Exempt Receipts” (Line 5) are available upon documentation of tax paid on retail
receipts that were from room rentals to the same person for days 1-89 in a rental of 90 consecutive days or more and
were included in gross receipts in prior month’s reports.
This tax was levied by the Mecklenburg County Board of Commissioners on September 6, 1983 in accordance with Chapter 908
of the 1983 Sessions Laws of the North Carolina General Assembly. Section 2 of the ordinance levying the tax provides as
follows:
“Mecklenburg County hereby imposes and levies a tax not to exceed six percent (6%) of the gross receipts of any person, firm,
corporation, or association subject to the sales tax levied by the State of North Carolina derived from the rental of any sleeping
room or lodging furnished in any hotel, motel or inn located in Mecklenburg County. The tax shall not apply, however, to any room
or rooms, lodging or accommodations supplied to the same person for a period of 90 continuous days or more.”
Mecklenburg County Board of Commissioners adopted an ordinance March 21, 2006, to impose and levy an additional 2% room
st
occupancy tax for the NASCAR Hall of Fame Museum to go into effect May 1, 2006. Therefore, beginning May 1 any business
that has room rentals will collect an 8% room occupancy tax. The 2% room occupancy tax is required to be charged and shown
separately on the taxable establishment’s sales records.
RETURNED CHECK PENALTIES:
The N.C. General Statute 105-236(1) - Penalty for Bad Checks – When the bank upon which any uncertified check tendered in
payment of any obligation due returns the check because of insufficient funds or the nonexistence of an account of the drawer, we
shall assess a penalty equal to ten percent (10%) of the check, subject to a minimum of one dollar ($1.00) and a maximum of one
thousand dollars ($1,000).
The disclosure of the social security number is voluntary. This number is needed to establish the identification of individuals. The
authority to require this number for the administration of a tax is given by the United States Code Title 42, Section 405(c)(2)(C)(i)
and N.C.G.S. 105-309.
Inquiries should be directed to the Business Tax Collections Unit at the Office of the Tax Collector, by calling (704) 336-6315 or
faxing (704) 336-7602 or BTCINFO@meckgov.org.