Hotel / Motel Room Occupancy Tax
Durham County Commissioners levied a Room Occupancy Tax of 6% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place within the county. The Room Occupancy Tax does not apply to accommodations furnished by nonprofit, charitable, educational, benevolent or religious organizations when furnished to further their nonprofit purpose or to accommodations furnished to the same person for at least ninety (90) consecutive days.
Filing Information
Every person, firm, corporation, or association liable for the tax shall, on or before the twentieth (20th) day of each month, prepare and render a return on a form prescribed by the taxing county.
Retailers must complete a Room Occupancy Tax Return each month on or before the twentieth day of the month following the month in which the tax accrues. Information for Room Occupancy Tax.
Penalty
In case of failure to file any return on the date it is due (determined with regard to any extension of time for filing) a penalty equal to five percent (5%) of the amount of the tax shall be assessed if the failure is for not more than one month, with an additional five percent (5%) for each additional month, or fraction thereof, during which the failure continues, not exceeding twenty-five percent (25%) in aggregate (N.C.G.S. 105-236(3)).
In the case of failure to pay any tax when due, without intent to evade the tax, a penalty shall be assessed equal to ten percent (10%) of the tax (N.C.G.S. 105-236(4)).