haywood guide to occupancy Tax

A 4% fee on overnight accommodations shorter than 90 days, paid by guests, not property owners or residents. Visitors also pay state sales tax on their overnight stays.

Visitors staying overnight in Haywood County, in hotels, motels, cabins, B&Bs, and short-term rentals. Residents don't pay unless they themselves are renting a room or property.

Approximately 77% of Haywood County visitors are from out-of-state, with top contributing states including Florida, Georgia, South Carolina, and Tennessee. Additionally, about 33% of visitors come from other regions of North Carolina, with leading areas including Charlotte, Raleigh-Durham, Greensboro-Winston Salem, Wilmington, and Greenville-New Bern.

All lodging properties in Haywood County that charge guests for accommodations must collect the Occupancy Tax and remit it to the Haywood County Finance Department.

Funds are transferred monthly to the Haywood County Tourism Development Authority (HCTDA), which oversees their allocation. The HCTDA Board, comprised of local stakeholders and elected officials, ensures that funds are invested in accordance with state legislation and the Haywood County Destination Master Plan.

At 4%, Haywood's rate is below the 6% state maximum. About 85% of North Carolina counties already collect the maximum allowable rate.

Yes, through improved trails, parks, and public amenities, stronger local businesses, more jobs, and reduced tax burden on households (an estimated $900 per household per year). Funds generated by the Occupancy Tax are invested in initiatives aligned with the Haywood County Destination Master Plan.

All accommodations within the County that are subject to the state sales tax, as imposed under G.S. 105-164.4(a)(3), are also subject to Occupancy Tax. This tax is set at 4% of the gross receipts. It’s important to note that this Occupancy Tax is applied in addition to any state and local sales taxes.

There are two exemptions which do not need to remit Occupancy Tax: stays of 90 or more consecutive days, and private residences rented fewer than 15 days per calendar year.

All fees charged to the guest, including but not limited to:

• Room rental
• Cleaning/maid fees
• Pet fees
• Reservation, handling, and administrative fees
• Damage fees and security deposits
• Credit card fees
• Early/late departure fees
• Linen fees
• Smoking fees
• In-room safe rentals
• Charges for cribs, roll-away beds, microwaves, and refrigerators

Yes. Accommodations provided by nonprofit charitable, educational, benevolent, or religious organizations are not subject to Occupancy Tax.

Reach the NC Department of Revenue at 1-877-252-3052 or dornc.com.

Fill out the Haywood County Lodging & Occupancy Tax Registration Form.

Occupancy Tax payments and associated forms are due on or before the 20th of every month, corresponding to the sales made in the previous month. For instance, the Occupancy Tax for sales made in July (1st-31st) must be remitted on or before August 20th. If the 20th falls on a weekend, the due date extends to the following Monday.

When sending payments and forms via mail, it’s crucial to ensure they are postmarked by the due date. In cases where there’s no postmark, the received date will be considered as the date the payments and forms were actually delivered to the Haywood County Finance Office.

Cash, check, or money order can be mailed or delivered in person to the Haywood County Finance Office. You can also pay online by credit card at webfeepay.com. Note that a 3% convenience fee (minimum $1.00) applies and goes directly to the online provider.

Regardless of the reservation platform used, the property owner is always responsible for ensuring that the Occupancy Tax is collected and remitted to Haywood County for all relevant sales and fees.

Some online platforms may collect and remit the Occupancy Tax on behalf of the property owner at the time of reservation, while others may pass the collected tax to the owner for remittance. It falls upon the property owner to communicate with these online platforms and ascertain the extent of their involvement in Occupancy Tax handling.

If a third-party platform collects and remits the Occupancy Tax for transactions at your establishment, you won’t need to remit any tax for those specific sales. The monthly remittance form provides an option to subtract these transactions before calculating the due tax.

If your establishment is collecting tax through a third-party platform and you would like to have your property listed on VisitNCSmokies.com, please complete the Haywood County Accommodation Information Form and note on the form where your taxes are being collected.

It’s important to note, in case of an audit, the property owner is required to furnish documentation proving that a third-party platform had remitted the Occupancy Tax for any sales that the owner didn’t directly pay tax on.

Stays of 90 or more consecutive days are exempt from Occupancy Tax. Any tax collected before the 90-day threshold is reached should be refunded to the guest. You can then claim a credit for that refund on your next monthly return.

No, basic campsites, RV sites, and boat slips are not subject to Occupancy Tax, as long as they don't include a lodging structure. If a campsite rental includes a tent or similar structure, or if it's a houseboat, the tax does apply.

It’s recommended that you consult with your home insurance provider to determine if your policy aligns with short-term rental practices. Some short-term rental platforms do offer their own insurance, but it’s crucial to confirm this fits your needs.