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9 paź 2017 · Rentals of Accommodations. The gross receipts derived from the rental of an accommodation are subject to the general State and applicable local and transit rates of sales and use tax and any local occupancy tax imposed by a city, county, or special jurisdiction.
105-164.4(a)(3) on accommodations is also required to remit a room occupancy tax to the taxing county and/or city as applicable. The room occupancy tax applies to the same gross receipts as the State sales tax on accommodations and is calculated in the same manner as the sales tax.
8 lip 2014 · On May 29, 2014, North Carolina adopted new legislation to clarify the North Carolina Department of Revenue’s interpretation of when North Carolina state and local sales tax will be due on gross receipts collected from rentals of private residences, cottages or similar accommodations.
North Carolina vacation rental tax guide for Airbnb, VRBO, and Homeaway hosts. Learn how to properly collect and file North Carolina sales tax.
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There are a combined 200 counties and cities or towns in North Carolina which have the legislative approval to levy an occupancy tax of at least 1%. As noted, there are some counties that have a countywide occupancy tax, but which also have towns or cities levying an additional room tax.
Localgov now manages and maintains our accommodations tax program. Visit https://lata.localgov.org to create a profile, add your properties, complete the filing forms and make payments. Call or email Localgov Concierge Customer Service team at 877-654-0021 or service@localgov.org .
