Occupancy Tax
By authority of the General Assembly Session Law 2011-170, House Bill 96, the Town Board of Commissioners has implemented a 3% occupancy tax as of July 19th, 2011. The enabling legislation requires the tax to be paid on the gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn, tourist camp or similar place with the Town of Swansboro that is subject to sales tax imposed by the state under GS 105-164.4(a)(3). This tax is in addition to any State or local sales tax, or the Onslow County Occupancy Tax.
The Town of Swansboro implemented the tax for promotion of travel and tourism in Swansboro and for other tourism-related expenditures. The responsibility for the distribution and expenditure of the tax is vested within the Swansboro Tourism Development Authority, of which one-third of the membership must be persons affiliated with businesses that collect the tax in the Town.
Remittance of the Tax
Room occupancy tax is due to the Town of Swansboro no later than the 20th of the following month in order to avoid any penalties and interest. All payments must be made payable to:
Town of Swansboro
Attn: Finance Director
601 W. Corbett Avenue
Swansboro N.C. 28584
Failure to remit tax
In accordance with NCGS 105-236 if tax is not filed or received the following apply:
- Failure to file a monthly return on the date it is due will result in a penalty equal to five percent (5%) of the amount of tax due per month.
- If more than 30 days late, an additional tax of 5% of the tax due will be added for each 30 days or fraction thereof, not exceeding 25% in the aggregate, or five dollars, whichever is greater.
- Failure to pay tax when due is subject to a penalty equal to ten percent (10%) of the tax with a minimum of five dollars ($5.00).
NOTE: Form must be completed and mailed in even if NO occupancy tax was collected for the month.
Additional information
For more information, or if you have questions, please contact the Finance Director, at (910) 326-4428
And for updates on regarding NC General Statues, please visit the State’s website at
http://www.ncga.state.nc.us/gascripts/statutes/statutes.asp