Every operator of a short-term rental in Wake County — including Airbnb and VRBO hosts — must complete a Gross Receipts Tax Application with Wake County Tax Administration to establish an account number before the first booking, then file a monthly Room Occupancy Tax return even when no tax is owed (zero return). The requirement traces to N.C. Session Law 1991-594 as adopted by the Board of Commissioners on December 16, 1991.
Registration is online or by paper through Wake County Tax Administration's Gross Receipts Tax program. Operators receive an account number used on every monthly return. Returns must be filed on or before the twentieth day of the month following the month in which the tax accrues. Zero-due returns are required when no tax is owed, and the tax shown to be due must be paid with the report or penalties will be charged. Operators must keep records of gross receipts, exempt long-stay rentals (90+ days), and remittance for at least three years for county audit. Operators inside Raleigh, Cary, Apex, Wake Forest and other incorporated towns must also separately register with the city for any required STR/homestay zoning permit — Wake County tax registration does not satisfy municipal zoning permits.
Penalty of $10.00 for each day's omission up to $2,000 per return, plus 5% of the tax due for failure to file or pay within the 20-day window with an additional 5% for each additional month or fraction thereof until paid. Returned checks: $25.00 or 10% of the check amount, whichever is greater, up to $1,000.
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