Room Occupancy Tax

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 details on the types of retailers and charges subject to the Room Occupancy Tax.

File and Pay your Room Occupancy Return Online

https://services.wake.gov/fileonline/

Establishing an Account and General Filing Information

Retailers must complete a Gross Receipts Tax Application to establish an account number for tax reporting purposes. 

Businesses may complete and submit their application online by selecting the Online GR Application link below.

If you are unable to complete your application online, a printable version is available below and can be submitted using the online request form at https://wake.gov/grhelp, can be emailed to taxhelp@wake.gov , or mailed to: 
 
Wake County Tax Administration 
Room Occupancy Tax Division 
P.O. Box 2719 
Raleigh, NC 27602-2719

Online GR Application

GR Application (Printable)

For assistance in completing an application or questions regarding the Room Occupancy tax, please call our office at  919-856-5999 or submit an online request form at https://wake.gov/grhelp. 

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, by submitting an online request form at https://wake.gov/grhelp.

• 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.

File and Pay Online

Return Payment Penalties

Per North Carolina General Statute 105-236, the penalty for presenting a check or electronic funds transfer that is returned is $25.00 or 10% of the amount of the check or electronic invoice, whichever is greater, subject to a maximum of $1,000.00. This penalty will be added to and collected in the same manner as the taxes for which the check or electronic payment was given.
 
For more information on return check penalties, view NCGS 105-236.