Frequently Asked Questions

Rental properties must be registered with the Haywood County Finance Office and the Haywood County Tourism Development Authority (HCTDA) by filling out the Lodging & Occupancy Tax Form, located at :

https://haywoodtda.com/occupancy-tax-registration/

Once registered, complete the Occupancy Tax Monthly Remittance Form and submit with payment on or before the 20th of the month. Forms and payments can be delivered in person or by mail to the Haywood County Finance Office at 215 N Main St. Waynesville, NC 28786. Payments may also be made online, but will be assessed a 3% credit card fee.

For more information, occupancy tax FAQ and links to available forms, visit:

https://haywoodtds.com/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:

https://haywoodtda.com/occupancy-tax/