ACCOMMODATION TAXES

G.S. 105-164.4(a)(3) states that “Operators of hotels, motels, tourist homes, tourist camps, and similar type businesses and persons who rent private residences and cottages to transients are considered retailers.  A tax at the general rate of tax levied on the gross receipts derived by these retailers from the rental of any rooms, lodgings, or accommodations furnished to transients for a consideration.  This tax does not apply to any private residence or cottage that is rented for less than 15 days in a calendar year or to any room, lodging, or accommodation supplies to the same person for a period of 90 or more continuous days.

The following charges are considered to be included in gross receipts derived from rentals of rooms and accommodations and are subject to tax:  extra person charge, in-room safe rental, pet fee, damage fee, smoking fee, early/late departure fee, maid/cleaning fee, linen fee, reservation fee, credit card fee, resort club fee, cribs and roll-away beds, rentals of or charges for refrigerators and microwave ovens.

The Town of North Topsail Beach has a 3% tax on the rentals which is paid to the Town each month.  For the rental units in Onslow County, there is also a 3% tax on the rentals that is paid to the Town each month also.  The Town’s portion of the 3% is used for beach nourishment projects.

The tax is added to the rental cost of the unit and passed on to the tenant/renter.  Any person who willfully attempts in any manner to evade the accommodation tax, who willfully fails to pay the tax, or file the return will be subject to penalties and legal action as governed by applicable General Statue.

If anyone has any questions regarding this tax, please call our office at 910-328-1349 or email.