Are You Paying Occupancy Tax on Your Rental Accommodations?
If you rent out your home or vacation property for periods of less than 90 days, State of North Carolina and Haywood County law requires you to collect a 4% occupancy tax (in addition to NC state sales tax) from your guests.
How To Register/Set Up an Account
You must register your rental property with the Haywood County Finance Office, which will instruct you how to remit the occupancy tax money you collect. The Finance Department can be reached at 828-452-6629 ext. 2614, and the mailing address is 215 North Main Street, Waynesville, NC 28786.
Failing to register, file & pay the occupancy tax will result in penalties, which mirror NC sales & use tax as stated in General Statute 105-236, including:
- In case of failure to file any return on the date it is due, a penalty equal to 5% of the amount of tax will be assessed if the failure is for not more than one month, with additional 5% for each additional month, or fraction thereof, during which the failure continues, not exceeding 25% in the aggregate, or $5.00, whichever is greater.
- In the case of failure to pay any tax when due, a penalty equal to 10% of the tax will be assessed, except the penalty shall in no event be less than $5.00.
- Any person who willfully fails to pay the tax, make the return, keep records or supply required information shall be guilty of a Class 1 misdemeanor.
- Further, any person who willfully attempts to evade or defeat a tax or its payment, shall be guilty of a Class H felony.
- The County Finance Officer may direct that the financial records of accommodations be audited.
The money collected from the occupancy tax is used to market and promote the county as well as fund special events and festivals, with a goal of bringing more visitors to Haywood County.
Collecting the tax benefits you in the following ways:
A free listing in the annual Haywood County Visitors Guide (print & digital versions), published by the Tourism Development Authority;
A free listing on the HCTDA’s web site, www.visitncsmokies.com;
A free listing in the state of North Carolina’s Visitor Guide as well as its much-visited web site, www.VisitNC.com
Access to listings of potential visitors who have inquired about Haywood County.
The bottom line is this: The more money collected as a result of the occupancy tax means more money with which to promote and market the county. That, in the end, means more visitors and business for you. And remember, you are required to charge, collect, file and pay the occupancy tax. If you fail to do so, you are breaking the law and will be penalized.
For more information or if you have any questions, please contact the Haywood County Tourism Development Authority at (828) 944.0761 or firstname.lastname@example.org.
Please note the following:
- A tax report must be filed for each calendar month.
- If you owe no tax for the month, file the report and show “no tax due.”
- You may submit tax reports (showing “no tax due”) for each month you will be closed ahead of closing for an extended period of time.
- Return the report with your check, made payable to Haywood County.
- Mail your reports to the Haywood County Finance Department.
Lost a form? Don’t worry we have provided them for you below: