Penalty for Late Payment: A person, firm, or corporation, or association who fails or refuses to file a return on the date it is due, shall pay a penalty equal to five percent (5%) of the amount of the tax if the failure to file is for not more than one (1) month, with an additional five percent (5%) for each additional month, or fraction thereof, not exceeding twenty-five percent (25%) in the aggregate, or five dollars ($5.00), whichever is greater. In addition, a person, firm or corporation or association who fails to pay the tax levied when due, without intent to evade the tax, shall pay a penalty of ten percent (10%) of the tax, except that the penalty shall in no event be less than five dollars ($5.00). Also, taxes paid after the filing date will be delinquent and subject to interest charges. Interest shall accrue at the rate of three-fourths of one percent (3/4%) a month or fraction thereof until the principal amount of the taxes, the accrued interest and any penalties are paid in full.
Administrative Relief Afforded Taxpayers for Late Filing and Payment of the Room Occupancy and Prepared Food & Beverage Tax
100% waiver of penalties for the 1st late offense or series of late offenses.
75% waiver of penalties for the 2nd late offense – 1 tax return.
50% waiver of penalties for the 3rd late offense – 1 tax return.
The Board of County Commissioners must grant any further compromise of penalties through the Appeal Process.
PLEASE NOTE - Closing, Transferring or Selling Business: The Business Tax Collections unit must be notified forty-eight (48) hours in advance of a change in address, or ownership, or if business operations cease.
Should you have any questions or require additional information, please contact the Business Tax Collections unit by phone at 704-336-6315 or via e-mail at taxbusiness@MecklenburgCountyNC.gov