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Heavy Equipment Return and Instructions
The Heavy Equipment tax is eight-tenths of one percent (0.8%) for the City of Charlotte and one and two-tenths percent (1.2%) for Mecklenburg County. Heavy Equipment tax is the gross receipts derived from heavy equipment sales by a person whose principle business is the short-term lease or rental of heavy equipment.
Heavy equipment is defined as earthmoving, construction, or industrial equipment that is mobile, weighs at least one thousand five hundred (1,500) pounds and meets any of the descriptions listed below:
- Self-Propelled vehicle that is not designed to be driven on a highway
- Industrial lift equipment
- Industrial material handling equipment
- Industrial electrical generation equipment
Similar piece of industrial equipment
The amount of this tax must be stated separately from the lease or rental amount and must be shown separately on the taxpayer's return. Heavy equipment returns are due quarterly and are due by the last day or the month following the end of the calendar quarter.
Penalty for late payment/ return: Any person or company who fails to pay the tax when due shall pay ten-percent (10%) of the tax, except that the penalty be less than five dollars ($5.00). Any person or company who fails to file a return on the date that it is due shall pay five-percent (5%) of the amount of the tax and an additional five-percent (5%) for each month during which the failure continues not exceeding twenty-five percent (25%) or five dollars ($5.00) whichever is greater.
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