Occupancy taxes collection in North Carolina

December 2020

DISCLAIMER. This page is only designed to give you some help in understanding the regulations you should comply with. We do not pretend the information provided here is to be exhaustive neither current. It is your duty to know and abide by the law. For more information, please contact your local tax authorities or a local legal / tax expert.

 

You can find below the list of applicable taxes (along with the localities concerned) that misterb&b collects directly from the Guests, then reports and remits on behalf of its Hosts in North Carolina. For any other applicable taxes not mentioned as collected by misterb&b below, you remain fully responsible for collection and/or report, and payment.

North Carolina short-term rental taxes only apply on stays not exceeding 89 consecutive days

 

Sales Taxes

In October 2019, misterb&b registered to collect the combined Sales taxes administered by the North Carolina DOR. For more information, visit this page on the North Carolina DOR official website.

  • State Sales Tax. 4.75% of the listing price (cleaning fees and misterb&b service included);
  • Local Sales Taxes. misterb&b collects Local Sales Taxes imposed by counties. The tax rates typically range between 2-2.5% of the listing price (cleaning fees and misterb&b service fees included). For a list of the applicable rates in participating counties, click here;
  • Transit Sales Taxes. misterb&b collects Transit Sales Tax imposed by participating counties. The tax rates typically range between 0.5% of the listing price (cleaning fees and misterb&b service fees included). For a list of the applicable rates in participating counties, click here.

 

Local Room Occupancy Taxes

misterb&b registered with the following localities to collect the Local Room Occupancy Taxes. These taxes apply on the listing price (cleaning fees and misterb&b service fees included). You can click on the tax entry to visit the official website.