Harnett County Occupancy Tax
A room occupancy tax is imposed on the gross receipts derived from the rental of any room, lodging or similar accommodation within the County subject to the sales tax under G.S. 105-164.4(a) (3).
What is Occupancy Tax?
A room occupancy tax of six percent (6%) is imposed on the gross receipts derived from the rental of any room, lodging or similar accommodation within the Averasboro District subject to the sales tax under G.S. 105-164.4(a) (3).
What are the exemptions for Occupancy Tax?
This tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent, or religious organizations when
furnished in furtherance of their nonprofit purpose. This tax also does not apply to any room, lodging, or accommodation supplied to the same person for a
period of ninety (90) or more continuous days.
How is Occupancy Tax filed?
The County shall administer a tax levied under G.S. 153A-155. A tax levied under this section is due and payable to the Harnett County Tax Department in monthly installments on or before the twentieth (20th) day of the month following the month in which the tax accrues. 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 County. The return shall state the total gross receipts derived in the preceding month from rentals upon which the tax is levied. Any online Travel Company (OTC)/Facilitator who contracts with a provider of an accommodation to market the accommodation and to accept payment from the consumer for the accommodation shall report and pay according to GS 105-164.4(a)(3). A return filed with the Harnett County Tax Department under this act is not a public record as defined by G.S 132-1 and may not be disclosed except in accordance with G.S. 153A-148.1 or G.S. 160A-208.1. Reports must be filed each month even if no taxes are due.
Submit filing online at:
Click here to submit an online Averasboro form
Click here to submit an online District H form
Submit filing by email to:
Submit filing by mail to:
305 W Cornelius Harnett Blvd, Suite 101, Lillington, NC 27546
For mail or email submissions use the forms below:
Print fillable pdf Averasboro form
Print fillable pdf District H form
How is Occupancy Tax paid?
Payment can be submitted with the monthly filing by one of the following methods:
By mail (check only):
305 W Cornelius Harnett Boulevard, Suite 101, Lillington, NC 27546
In Person (cash or check):
305 W Cornelius Harnett Boulevard, Suite 101, Lillington, NC 27546
Online (e-check, debit card or credit card):
You Can Now Pay Online Using a Debit Card, Credit Card or E-Checks (click here)
N.C.G.S. 105-357(b) states that the tax collector may add a fee to offset the service charge the county pays for electronic payments. The convenience fees for these transactions are listed below and are paid to CCPaymentService, the payment processing service, not to Harnett County. The amount of the fee and total amount to be charged will be disclosed to you prior to you providing your credit card information and submitting the final payment. PERSONAL DEBIT CARDS - $3.80 PER TRANSACTION; CREDIT CARDS – 2.50% OF PAYMENT AMOUNT; BUSINESS CREDIT/DEBIT CARDS, HIGH REWARDS – 3.25% OF PAYMENT AMOUNT; ECHECKS- $2.00 PER TRANSACTION
What are the penalties applied to Occupancy Tax?
A person, firm, corporation, or association who fails or refuses to file a room occupancy tax return or pay a room occupancy tax as required by law is subject to the civil and criminal penalties set by G.S. 105-236 for failure to pay or file a return for State sales and use taxes. Any person, firm, corporation or association which willfully attempts in any manner to evade the Occupancy Tax or to make a false return, and who willfully fails to pay such tax or make and file such return, shall, in addition to penalties imposed, be guilty of a misdemeanor, and shall be punished by a fine not to exceed $1,000.00 and imprisonment not to exceed thirty days.