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If you rent out your home or vacation property for periods of less than 90 days, State of North Carolina and Haywood County law requires you to collect a 4% occupancy tax (in addition to North Carolina state sales tax) from your guests. You must register your rental property with the Haywood County Finance Office, which will instruct you how to remit the occupancy tax money you collect:Finance Department215 N Main StreetWaynesville, NC 28786Phone: 828-452-6629 ext. 2614
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Failing to register, file and pay the occupancy tax will result in penalties, which mirror North Carolina sales and use tax as stated in General Statute 105-236, including: