|
|
|
Sales receipt taxes are based on the sales receipts of a particular type of sales transaction. Examples include Room Occupancy, Prepared Food and Beverage, and Vehicle Rental taxes.
Privilege (Business) Licenses are based on the type of business operated and/or the amount of annual gross sales.
Beer and Wine Licenses must be purchased from the State; this license must then be shown to the Business Tax Collections office prior to the issuance of a local license. Businesses located inside the City of Charlotte pay both the City and County license tax.
Prepared Food and Beverage Tax is based on sales of food or beverages made available for immediate human consumption.
Room Occupancy Tax is based on sales derived from the rental of any room, lodging, or accommodations furnished by a hotel, motel, inn, tourist camp, or similar place.
Vehicle Rental Tax is based on sales derived from lease or rental of a vehicle (car, truck, etc.), whether made under a written or verbal contract of agreement, made to the same person for a period of less than 365 continuous days.
U-Drive-It Tax is based on sales derived from short term lease or rental of passenger cars, trucks, vans, sport utility vehicles and motorcycles. Also included are property-hauling vehicles (van, truck, or trailer) 7,000 pounds or less. The tax is not applicable for property-hauling vehicles over or 7,000 pounds or recreational vehicles.
Heavy Equipment Tax is based on sales derived from heavy equipment by a person whose principal business is the short-term lease or rental of heavy equipment at retail provided that the place of business from which the heavy equipment is delivered is located in this county.
|
Forms-Charts-Lists
The Office of the Tax Collector uses a number of forms to administer tax collection processes. Many of these are available to view or download from our Forms page.
To Make Payments in Person for:
Privilege/Business License, Room Occupancy Tax, Prepared Food and Beverage Tax, Vehicle Rental Tax, Beer & Wine Licenses, Taxi Cab License and Attic/Yard/Garage Sale Permits.
Office Location:
Hal Marshall Services Center
(Service hours 9 am - 5 pm Monday -Friday)
700 N. Tryon Street - First Floor
Charlotte, NC 28202
Effective November 1, 2009:
We now accept credit card payments (Mastercard, Visa, and Discover) for Privilege/Business License, Room Occupancy Tax, Prepared Food and Beverage Tax, Vehicle Rental Tax, Beer & Wine Licenses, Taxi Cab License and Attic/Yard/Garage Sale Permits.
**A convenience fee in the amount of 2.75% will be assessed per credit card transaction. The convenience fee is retained by a third party (not Mecklenburg County) and is used to offset the costs associated with credit card processing.
|
|
|
|
Directions to Our Offices
Mailing Address for Payment of Room Occupancy, Vehicle Rental, and Prepared Food & Beverage Tax:
City-County Tax Collector
P.O. Box 32728
Charlotte, NC 28232-2728
(please include tax return with payment and write account number on check/money order and correspondence)
Taxi Cab License - Each taxicab that receives a medallion from the CMPD Taxicab Inspector is required a local business license for each car. Licenses are $15.00 a year which covers the calendar year. The License is prorated, for a half year, after July 1. The license is not transferrable for car or driver.
Mailing Address for Payment of Taxi Cab License, Privilege/Business License and Beer & Wine License:
City-County Tax Collector
P.O. Box 31577
Charlotte, NC 28231-1577
(please include application with payment and write account number on check/money order and correspondence)
Billing and Payment Inquiries for:
Privilege/Business License, Taxi Cab License, Beer & Wine License, Room Occupancy Tax, Prepared Food & Beverage Tax, Vehicle Rental Tax, and Attic/Yard/Garage Sale Permits should be directed to the Business Tax Collections Office by phone at 704-336-6315 or via e-mail at taxbusiness@MecklenburgCountyNC.gov
Questions regarding the taxes, fees, and due dates for the Room Occupancy, Prepared Food & Beverage, U-Drive- It Tax, Short-Term Vehicle Rental, Privilege or Business License, Beer & Wine License, Taxi Cab License, and Auto Fee for Rental vehicles should be directed to:
Business Tax Collections
Voice: 704-336-6315
Fax: 704-336-7602
E-mail: taxbusiness@MecklenburgCountyNC
____________________________________________________
Property Taxes, also known as Ad Valorem Taxes, are based on the value of the taxable property. Examples include Real Estate, Personal Property, and Registered Motor Vehicle taxes.
For more information on Ad Valorem Taxes, please refer to our
Property Taxes page.
|
|
|
|
|
