Moore County, NC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of gross room receipts
- Enabling law
- S.L. 1987-188, eff. 5-14-1987
- Filing
- monthly, due 15th of next month
- Late-return penalty
- $10.00 per day
- Evasion penalty
- up to $1,000.00, 6 months
- Small-rental exemption
- fewer than 5 units
Summary
Moore County levies a three-percent room occupancy and tourism development tax on gross receipts from renting a hotel, motel, inn, tourist camp or similar room, on top of state and local sales tax, under Moore County Code § 12-26, with exemptions for religious and educational organizations, small operators and summer camps.
There is hereby imposed and levied within the county a three-percent room occupancy tax upon the gross receipts charged the occupant of such room as authorized by chapter 188 of the 1987 Session Laws, senate bill 138, ratified and effective May 14, 1987. ... This tax does not apply to gross receipts derived by the following entities from accommodations furnished by them:(1)Religious organizations;(2)Educational organizations;(3)Any business that offers to rent fewer than five units; and(4)Summer camps.
Full Breakdown
Sec. L. S. 4(3), stacking on top of it rather than replacing it. The tax exempts gross receipts from religious organizations, educational organizations, "any business that offers to rent fewer than five units," and summer camps. Sec. 00 and six months for willful evasion. Sec. 12-28 lets the collecting operator keep a 3 percent discount off what is remitted, and Sec. 12-29 sends the net proceeds to the county's tourism development authority, which under Sec. 12-30 is a nine-member board that can spend no more than 25 percent of its funds on administration.
Violations & Fines
Sec. 12-27(b) fines a late return $10.00 for each day it is not filed, and adds a 5 percent penalty on the unpaid tax for every 30-day period it remains outstanding, with no stated cap. Sec. 12-27(d) makes willful evasion, or a willful failure to pay or file, a misdemeanor punishable by a fine up to $1,000.00, imprisonment up to six months, or both.
Frequently Asked Questions
What is the hotel tax rate in unincorporated Moore County?
Does the occupancy tax apply to short-term rentals with only a few units?
What happens if an operator files the occupancy tax return late?
Where does the room occupancy tax money go?
Sources & Official References
Other rules in Moore County
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