How are the occupancy taxes used?
The Haywood County Tourism Development Authority (HCTDA), which operates as Visit Haywood, is a public authority established by the state. It is responsible for managing the revenue generated from a 4% occupancy tax paid by visitors who spend the night in paid accommodations throughout the county.
The HCTDA plays a pivotal role in stimulating county-wide economic growth and supporting numerous local small businesses. It achieves this by endorsing travel, tourism, and visitor services, sponsoring events related to tourism, and funding tourism-related infrastructure projects. These projects not only make the destination more enticing for visitors but also enhance the local community.
In the fiscal year 2022-2023, the HCTDA distributed $743,131 across 60 grants for marketing initiatives, event support, and destination development across Haywood County. Furthermore, it allocated $500,000 for five larger, one-time, capital improvement projects. It is noteworthy that these projects were entirely funded by the visitors to our community!
Why does the travel economy matter?
The tourism industry has always been a pivotal economic driver in Haywood County, playing a significant role in supporting local businesses and creating job opportunities.
A flourishing economy presents numerous benefits for local residents, such as enhanced job opportunities, increased community services, diverse dining, shopping, and entertainment options, as well as improved access to recreational activities. This collectively contributes to an enriched quality of life for the community.
As we look to the future, the HCTDA is unwavering in its commitment to cultivating a welcoming, dynamic, and sustainable destination for both visitors and residents. Our goal is to ensure that Haywood County continues to thrive for years to come.
Important Occupancy Tax Collection Information
Occupancy Tax payments and gross receipts information are due to the Haywood County Finance Department on or before the twentieth (20) day of the month following the month in which the tax accrues. Specifically, and per NC State law, every person, firm corporation, or association liable for the tax shall, on or before the 20th of each month, prepare and render an occupancy tax return on this county-approved form. The return shall state the total gross receipts derived in the preceding month from all accommodation rentals upon which the tax is levied. Monthly forms must still be submitted even when the gross sales are $0.00.
How To Register & Renew Your Account Information
Rental properties must be registered with the Haywood County Finance Office and the HCTDA by filling out the Lodging & Occupancy Tax Registration Form.
All establishments shall annually complete the Lodging & Occupancy Tax Form in order to keep information up to date.
How to File and Pay
MAIL
Print the completed form, make checks payable and mail payment and monthly occupancy tax report to:
Haywood County Finance Department
215 N Main Street
Waynesville, NC 28786
Phone: 828-452-6629 ext. 2614
It is important to note the mailed payment must either be received or postmarked by the due date of the 20th of the month.
IN-PERSON
You can pay your Haywood County Occupancy Tax Bill in person at the Haywood County Finance Office, Fourth Floor of the historic Haywood County Courthouse located at 215 North Main Street, Waynesville, NC 28786. Payments by checks and cash only are accepted.
The Haywood County Finance Office accepts payments Monday through Friday from 8:30 a.m. to 5:00 p.m. The calendar on the Haywood County website will advise you of scheduled holiday closures.
ONLINE
You can also opt to pay your Haywood County Occupancy Tax online with your credit card. Go to www.webfeepay.com , click on make a payment and then choose the appropriate category in each field. Please note that a 3% convenience fee will be calculated and added to your occupancy tax payment for this service, and there is a minimum fee of $1.00. This fee goes directly to the online provider.
Failure to Report and/or Pay
The assessment of penalties will be in accordance with G.S. 105-236, which outlines the procedures and penalties for failure to file a return and failure to pay taxes due. These penalties include:
- Failure to File: A 5% penalty will be assessed if a return is not filed by the due date.
- Failure to Pay: A 10% penalty, not less than $5.00, will be assessed if the tax is not paid by the due date.
- Failure to both file a return AND pay the tax as required by this act shall result in imposition of BOTH penalties.
- Additional penalty: An additional 5% penalty, not to exceed 25%, shall be assessed in each additional month a return is not filed.
- Failure which is determined to be negligent, willful, or fraudulent will result in increased penalties and potential punishment as a Class 1 misdemeanor. G.S. 105-236.
- Any form of non-compliance: Accommodation businesses that are in default shall not receive any of the benefits a business in good standing receives from the Haywood County TDA until such time as they are no longer in default.
Occupancy Tax Penalty Waiver Request
If a person, firm, corporation, or association is liable for penalties, they may request a waiver in accordance with the Occupancy Tax Penalty Waiver Policy. The waiver should be submitted in writing to the HCTDA Executive Director, specifying the reasons for the delay in payment and any supporting documentation. Requests must be submitted within 30 days of the date when the penalty was applied, or will be ineligible for waiver consideration. The HCTDA will review the request and respond in writing within 60 days of receiving the request.
Who do I contact with questions?
Questions about paying the tax:
Kelley Mosser, Haywood County Finance Office
Kelley.Mosser@haywoodcountync.gov
828.356.2614
215 N Main St., Waynesville NC 28786
Questions about the HCTDA:
Corrina Ruffieux, HCTDA Executive Director
Corrina@visithaywood.com
828.944.0761
91 North Lakeshore Drive, Suite 2, Lake Junaluska, NC 28745
A return filed with the Haywood County Tax Collector under this act is not a public record as defined by G.S. 132-1 and may not be disclosed except as required by law.
Haywood County Tourism Development Authority 
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