Jeffrey Benenhaley

To qualify as a principal business of short-term lease or rental, more than 50% of the company's income must be derived from the rental of qualified heavy equipment. For example, if the total compa...

A business having heavy equipment on which a gross receipts tax may be imposed does not have to annually report said equipment for business personal property taxation; however, the business may or ...

Learn about the Heavy Equipment gross receipts tax collected by our department. Find out what heavy equipment is and if you are required to file. See filing requirements and returned payment penalt...

Read about the Room Occupancy Gross Receipts tax. View General Filing Information and returned payment penalties.OverviewIn December 1991, the Wake County Commissioners levied a Room Occupancy Tax ...

Learn more about the Rental Vehicle Gross Receipts Tax. Find out what constitutes a rental vehicle, filing requirements, and returned payment penalties.OverviewThe Wake County Board of Commissioner...

Get more information on the Prepared Food and Beverage Tax collected by our department. Learn how to set up an account and the filing requirements.OverviewThe Wake County Board of Commissioners lev...

Prepared Food and Beverage Rules and RegulationsAny food or beverage which is prepared to the order of the purchaser or which is cooked and/or maintained at or near the cooking temperature or kept ...

A prepared food or beverage is defined as any food or beverage that has been altered (other than solely by cooling) by preparing, combining, dividing, heating, or serving, in order to make the food...

Businesses selling malt beverages and/or wine must obtain a Malt Beverage and Wine License (also referred to as a Beer and Wine License). Get the application and view license fees. Any business sel...

Business Property - Are there any other taxes business owners should know about?Hotels, restaurants, bars, and rental car/heavy equipment business owners may have to pay gross receipts tax.This tax...