Room Occupancy Tax

 

Burke County levies a local sales tax on the rental of rooms and lodging. This includes hotels, motels, inns, lodges, vacation homes, and bed & breakfasts. The tax does not apply to stays of 90 or more consecutive days or nonprofit charitable, educational, benevolent or religious organizations when furnished to further their nonprofit purpose.  To be exempt, property must meet all exemption requirements and be deemed exempt by the tax office.

The occupancy tax rate is six percent (6%) of the gross receipts. Gross receipts includes all fees that are logically related to, and thus are derived from the business of providing the accommodations, including but not limited to inspection fees, booking and security deposits, peace of mind fees, credit card fees  pet fees, linen fees, and all other fees.

Individuals and operators of businesses that are required to collect the occupancy tax must file monthly reports and remit the tax to the Burke County Tax Collections Department by the 20th of the each month. Penalties apply for late or under reporting and for late or under payment.  Instructions can be found on the Occupancy Tax Report . Any questions concerning the Occupancy Tax should be directed to the Tax Collection Supervisor at (828) 764-9430 or collections@burkenc.org .

For additional information concerning Occupancy Tax please read the notice published by the N.C. Department of Revenue.

Return Check Penalties

In accordance with NCGS 105-357(b) (2) Checks returned for insufficient funds or the nonexistence of an account shall be assessed a penalty equal to twenty-five dollars ($25.00) or ten percent (10%) of the check, whichever is greater

Relevant General Statutes

105-164.4

105-236

105-321

105-357

153A-155