Occupancy Tax Forms
Accommodation rental owners in Transylvania County are required to register, file, and pay occupancy tax. Failure to do so will result in penalties, which mirror NC sales and use tax as stated in General Statute 105-236 (see below for details). Click here to clarify if you qualify as an accommodation rental and/or for other FAQs. Registration is easier than ever via our online forms. Use the following criteria to determine which form applies to you. If you are unsure or have any questions, contact Virginia Watkins at 828-884-8900 or firstname.lastname@example.org.
Hotels, Motels, Inns, B&Bs, Resorts, Lodges, Cabins. These are businesses that typically take direct bookings, have a central on-site office, are a single building or collection of buildings in one area, are owned by one person or entity, and collect/submit occupancy taxes with one payment under one name/company name for the entire property.
Click Here for Traditional Accommodation Form
One or multiple units owned by one person or entity that is rented on a short-term basis either directly by the owner or by a third party like VRBO, Airbnb, or HomeAway. One form must be completed for each individual short-term rental unit.
Click Here for Short Term Rental Form
A property management company and/or real estate agency that manages short-term rentals that are primarily owned by other individuals and submits occupancy taxes on their behalf.
Click Here for Rental Agency Form
NC General Statute 105-236 penalties include:
- 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 an 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.