Read about the Room Occupancy Gross Receipts tax. View General Filing Information and returned payment penalties.
Overview
In December 1991, the Wake County Commissioners levied a Room Occupancy Tax of 6% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place within the County. The Room Occupancy Tax also applies to rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Windu, Rooorama, etc. The tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations when furnished to further their nonprofit purpose or to accommodations furnished to the same person for at least ninety (90) consecutive days.
Please read the notice published by the N.C. Department of Revenue, which provides further detail on the types of retailers and charges subject to the Room Occupancy Tax.
General Filing Information
Retailers must complete a Room Occupancy Tax Application to establish an account number for tax reporting purposes. Completed applications should be mailed to:
Wake County Tax Administration
Room Occupancy Tax Division
P.O. Box 2719
Raleigh NC 27602-2719
For assistance in completing an application or questions regarding the Room Occupancy tax, please call the Wake County Department of Tax Administration at 919-856-5999.
Important information on your PIN
Once a tax account number is established, a letter containing your account's PIN code will be mailed to you. You will be asked to provide this PIN when calling or visiting our office to discuss account information. The PIN is also required to complete online filing and electronic payments. A PIN may also be obtained by calling our office at 919-856-5999.
- A report must be filed each month on or before the twentieth day of the month following the month in which the tax accrues.
- Reports must be filed online or postmarked by the U.S. Postal Service by the twentieth day of the month following the month in which the tax accrues. Metered mail is considered to be received as of the date the remittance is received in this office.
- The tax shown to be due must be paid with the report or penalties will be charged. See NCGS 105.236 for information regarding penalties.
- If remitted by mail, your check or money order should be made payable to the Wake County Department of Tax Administration. One check for all locations will be accepted; however, a separate report for each location must be filed.
- If you do not owe any tax for a month, you must file a "Zero Due Return" using the online system or mail a report showing "No Tax Due" to our office.
- As provided in NCGS 153A-148.1, a return filed with the Wake County Department of Tax Administration shall not be considered a public record and information contained in a return may not be disclosed except as required by law.
Return Check Penalties
Penalty for Bad Checks- When the bank upon which any uncertified check tendered to the Department of Revenue in payment of any obligation due to the Department returns the check because of insufficient funds or the nonexistence of an account of the drawer, the Secretary 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). This penalty does not apply if the Secretary finds that, when the check was presented for payment, the drawer of the check had sufficient funds in an account at a financial institution to pay the check and, by inadvertence, the drawer of the check failed to draw the check on the account that had sufficient funds.
Penalty for Bad Electronic Funds Transfer- When an electronic funds transfer cannot be completed due to insufficient funds or the nonexistence of an account of the transferor, the Secretary shall assess a penalty equal to ten percent (10%) of the amount of the transfer, subject to a minimum of one dollar ($1.00) and a maximum of one thousand dollars ($1,000). This penalty may be waived by the Secretary in accordance with G.S. 105-237.
For more information on return check penalties, view NCGS 105-236.
