What if you fail to register your property for occupancy tax?

The assessment of penalties will be accordance with North Carolina G.S 105-236, which outlines the procedures and penalties for failure to file a return and failure to pay taxes due.

The penalties include:

1. Failure to File: A 5% penalty will be assessed if a return is not filed by the due date.

2. Failure to Pay: A 10% penalty, not less than $5.00, will be assessed if the tax is not paid by the due date.

3. Failure to both file a return AND pay the tax as required by this act shall result in imposition of BOTH penalties.

4. Additional penalty: An additional 5% penalty, not to exceed 25%, shall be assessed in each additional month a return is not filed.

5. Failure which is determined to be negligent, willful, or fraudulent will result in increased penalties and potential punishment as a Class 1 misdemeanor. G.S 105-236

6. Any form of non-compliance: Accomodation businesses that are in default shall not receive any of the benefits a business in good standing receives rom the Haywood County TDA until such a time as they are no longer in default.

For more information, Occupancy Tax FAQ and links to available forms, visit:


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1. How do you collect and pay Haywood County Occupancy Tax?
2. What if you fail to register your property for occupancy tax?