PAYMENT OF TAX.
Raleigh City Code § 2-2081
in effectSec. 2-2081. - PAYMENT OF TAX.
Every person, liable for the tax imposed by this division shall, on or before the fifteenth day of each month after the effective date of this division [September 1, 1986], prepare and render a return based upon the previous month's collections, on a form prescribed by and available from the City Revenue Collector the amount of the tax then due.
An operator of a business who collects the occupancy tax may deduct from the amount remitted to the City a discount of one (1) per cent of the total amount collected pursuant to this division as reimbursement for the expenses incurred in collecting the tax.
(Ord. No. 1986-825A, §1, 7-15-86)
Source: City of Raleigh, North Carolina, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/raleigh/codes/code_of_ordinances?nodeId=DIVIICOGEOR_PT2FI_CH2RETA_ARTFTROCTACOVIBU_DIV1TROCTA_S2-2081PATAFetched: 11/1/2026