Occupancy Tax Report Form - Currituck County Tax Office Page 2
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1
2INSTRUCTIONS
1.
OCCUPANCY TAX – SIX PERCENT (6%) OF GROSS RECEIPTS DERIVED FROM RENTAL OF
ROOM, LODGING, CAMPSITE, OR SIMILAR ACCOMODATIONS FURNISHED BY ANY HOTEL, MOTEL,
INN, TOURIST CAMP, OR SIMILAR PLACE, INCLUDING PRIVATE RESIDENCES AND COTTAGES
RENTED TO TRANSIENTS.
2.
EXCEPTIONS – THIS TAX DOES NOT APPLY TO ACCOMODATIONS FURNISHED BY NON-PROFIT
CHARITABLE,
EDUCATIONAL,
OR
RELIGIOUS
ORGANIZATIONS
WHEN
FURNISHED
IN
FURTHERANCE OF THEIR NON-PROFIT PURPOSE.
THIS TAX ALSO DOES NOT APPLY TO ANY
PRIVATE RESIDENCE OR COTTAGE THAT IS RENTED LESS THAN FIFTEEN (15) DAYS IN A CALENDAR
YEAR OR TO ANY ROOM, LODGING OR ACCOMODATIONS SUPPLIED TO THE SAME PERSON FOR A
PERIOD OF NINETY (90) OR MORE CONTINOUS DAYS. THIS TAX IS IN ADDITION TO ANY STATE OR
LOCAL SALES TAX.
3.
COLLECTION – EVERY OPERATOR OF A BUSINESS SUBJECT TO THE TAX LEVIED UNDER THIS
ACT SHALL ON OR AFTER THE EFFECTIVE DATE OF THE LEVY OF THE TAX, COLLECT THE TAX.
THIS TAX SHALL BE COLLECTED AS PART OF THE CHARGE FOR FURNISHING A TAXABLE
ACCOMODATION. THE TAX SHALL BE STATED AND CHARGED SEPARATELY FROM THE SALES
RECORDS, AND SHALL BE PAID BY THE PURCHASER TO THE OPERATOR OF THE BUSINESS AS
TRUSTEE FOR AND ON ACCOUNT OF CURRITUCK COUNTY. THE TAX SHALL BE ADDED TO THE
SALES PRICE AND SHALL BE PASSED ON TO THE PURCHASER INSTEAD OF BEING BORNE BY THE
OPERATOR OF THE BUSINESS.
4.
ADMINISTRATION – THE COUNTY SHALL ADMINISTER A TAX LEVIED UNDER THIS ACT. A
TAX LEVIED UNDER THIS ACT IS DUE AND PAYABLE TO THE COUNTY TAX COLLECTOR IN
MONTHLY INSTALLMENTS ON OR BEFORE THE TWENTIETH (20) DAY OF THE MONTH FOLLOWING
THE MONTH IN WHICH THE TAX ACCRUES. EVERY PERSON, FIRM, COPORATION, OR ASSOCIATION
LIABLE FOR THE TAX SHALL, ON OR BEFORE THE TWENTIETH (20) DAY OF EACH MONTH, PREPARE
AND RENDER AN OCCUPANCY TAX REPORT PRESCRIBED BY THE COUNTY. THE RETURN SHALL
STATE THE TOTAL GROSS RECEIPTS DERIVED IN THE PRECEEDING MONTH FROM RENTALS AND
SALES UPON WHICH THE TAX IS LEVIED.
A RETURN WITH THE CURRITUCK 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.
5.
PENALTIES –
A PERSON, FIRM, CORPORATION, OR ASSOCIATION WHO FAILS TO FILE ANY RETURN ON
A.
THE DATE IT IS DUE, SHALL BE ASSESSED A PENALTY EQUAL TO FIVE PERCENT (5%) OF
THE AMOUNT OF THE TAX, AND AN ADDITIONAL FIVE PERCENT (5%) FOR EACH
ADDITIONAL MONTH, OR FRACTION THEREOF, DURING WHICH THE FAILURE
CONTINUES, NOT EXCEEDING TWENTY-FIVE PERCENT (25%) IN THE AGGREGATE, OR
FIVE DOLLARS ($5.00), WHICHEVER IS GREATER.
ALSO, IN THE CASE OF FAILURE TO PAY ANY TAX WHEN DUE, THE TAX OFFICE SHALL
B.
ASSESS AN ADDITIONAL PENALTY EQUAL TO TEN PERCENT (10%) OF THE TAX, EXCEPT
THAT THE PENALTY SHALL IN NO EVENT BE LESS THAN FIVE DOLLARS ($5.00).
6.
LOCATION & TYPE – ENTER THE TOTAL GROSS RECEIPTS ON THE LINE BASED ON THE
APPROPRIATE AREA IN THE COUNTY WHERE PROPRTY IS LOCATED. ENTER THE TYPE OF RENTAL
PROPERTY (IE. ROOM, CAMPSITE, COTTAGE) ON THE LINE DESIGNATED TYPE.
7.
FILING FORMS – REPORTS MAY BE MAILED TO THE CURRITUCK COUNTY TAX DEPARTMENT,
PO BOX 9, CURRITUCK, NC 27929 OR FAXED TO (252) 232-3568. REPORTS RECEIVED BY MAIL ARE
ACCEPTED AS SUBMITTED AS OF THE DATE OF THE US POSTAL SERVICE POSTMARK. WHERE A
POSTMARK IS ILLEGIBLE OR NOT AFFIXED, THE REPORT SHALL BE DEEMED FILED WHEN THE
REPORT IS RECEIVED IN THE OFFICE OF THE TAX COLLECTOR.
8.
FILING FORMS –PAYMENTS RECEIVED BY MAIL ARE ACCEPTED FOR PAYMENT AS OF THE
DATE OF THE US POSTAL SERVICE POSTMARK.
WHERE A POSTMARK IS ILLEGIBLE OR NOT
AFFIXED, THE PAYMENT SHALL BE DEEMED RECEIVED WHEN THE PAYMENT IS RECEIVED IN THE
OFFICE OF THE TAX COLLECTOR.
CHAPTER 209, SESSION LAWS 1987, AS AMENDED IN CHAPTER155,
SESSION LAWS 1991; G.S. 105-164.4(a)(3)
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