TRANSIENT OCCUPANCY TAX

Raleigh City Code pt. 2, ch. 2, art. F, div. 1

in effect

Raleigh City Code § 2-2080 IMPOSITION AND LEVY OF TAX.

Sec. 2-2080. - IMPOSITION AND LEVY OF TAX. The City hereby imposes and levies a tax of three (3) per cent of the gross receipts of any person, firm, corporation, or association subject to the three (3) per cent sales tax levied by the State derived from the rental of any sleeping room or lodging furnished in any hotel, motel, or inn located in the City. The tax shall not apply, however, to any room or rooms, lodging or accommodations supplied to the same person for a period of ninety (90) continuous days or more. (Ord. No. 1986-825A, §1, 7-15-86)

Raleigh City Code § 2-2081 PAYMENT OF TAX.

Sec. 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)

Raleigh City Code § 2-2082 DEDUCTIONS AND REFUNDS.

Sec. 2-2082. - DEDUCTIONS AND REFUNDS. During any month following a month in which a hotel, motel, or inn has supplied a room to the same person for the ninetieth consecutive day, the hotel, motel or inn can apply to the City Revenue Collector, on a form available from that office for that purpose, for a deduction from transient occupancy taxes due that month in an amount equal to the tax previously paid on the receipts from the rental of the room supplied for the period of ninety (90) continuous days or more. A refund shall be issued by the Revenue Collector if no transient occupancy taxes are then due from which a deduction could be taken. (Ord. No. 1986-825A, §1, 7-15-86)

Raleigh City Code § 2-2083 PENALTY FOR FAILURE TO FILE RETURN.

Sec. 2-2083. - PENALTY FOR FAILURE TO FILE RETURN. Any person, firm, corporation, or association which fails or refuses to file the return required by this division shall pay a penalty of ten dollars ($10.00) for each day's omission. (Ord. No. 1986-825A, §1, 7-15-86)

Raleigh City Code § 2-2084 ADDITIONAL PENALTY FOR FAILURE TO PAY.

Sec. 2-2084. - ADDITIONAL PENALTY FOR FAILURE TO PAY. In case of failure or refusal to file the return or pay the tax for a period of thirty (30) days after the time required for filing such return or for paying such tax, there shall be an additional tax, as a penalty, of five (5) per cent of the tax due, in addition to the penalty prescribed in §2-2083, with an additional tax of five (5) per cent for each additional month or fraction thereof until the transient occupancy tax is paid. (Ord. No. 1986-825A, §1, 7-15-86)

Raleigh City Code § 2-2085 MISDEMEANOR FOR WILLFUL VIOLATION.

Sec. 2-2085. - MISDEMEANOR FOR WILLFUL VIOLATION. Any person, firm, corporation, or association which willfully attempts in any manner to evade the occupancy tax or to make a return, and who willfully fails to pay such tax or make and file such return, shall, in addition to the penalties prescribed in §§ 2-2083 and 2-2084 of this division, be guilty of a misdemeanor, and shall be punished by a fine not to exceed one thousand dollars ($1,000.00) or by imprisonment not to exceed six (6) months or by both such fine and imprisonment. (Ord. No. 1986-825A, §1, 7-15-86)

Raleigh City Code § 2-2086 RETENTION OF ADMINISTRATIVE AND COLLECTION EXPENSES.

Sec. 2-2086. - RETENTION OF ADMINISTRATIVE AND COLLECTION EXPENSES. The City of Raleigh shall retain three (3) per cent of the gross proceeds of the tax collected to pay its costs for administrative and collection expenses. (Ord. No. 1986-825A, §1, 7-15-86)

Raleigh City Code § 2-2087 ALLOCATION OF NET PROCEEDS COLLECTED.

Sec. 2-2087. - ALLOCATION OF NET PROCEEDS COLLECTED. The City Manager shall allocate and distribute the net proceeds collected by the tax as mandated by Chapter 850 of the Session Laws of 1985 and as provided in the budget approved by the City Council. (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_DIV1TROCTAFetched: 11/1/2026