Administrative Relief Afforded Taxpayers for Late Filing and Payment of the Room Occupancy 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