Occupancy Tax

Tax Information
A room occupancy tax of 4% is imposed on the gross receipts from the rental of any room, lodging or similar accommodation within the town and is subject to the sales tax under North Carolina General Statute 105-164.4(a)(3). This tax does not apply to accommodations furnished by nonprofit organizations. 

This tax also does not apply to any private residence or cottage that is rented for less than fifteen days in a calendar year or to any room, lodging, or accommodation supplied to the same person for a period of ninety-one or more continuous days.

Occupancy Tax Return (PDF)
Every entity liable for the Town of Mooresville Occupancy Tax is required to file and remit a Tax Return Form on or before the 20th day of each month following the month in which the tax accrues. This form must be filed each month even if no taxes are due. Applicable penalties and fees will be assessed for failure to file and remit the required document.