Short-term rentals in Forsyth County owe a room-occupancy and tourism-development tax of up to 6% on top of the combined 7.0% state and county sales tax. Occupancy tax applies to accommodations rented for fewer than 90 continuous days.
Forsyth County levies its room-occupancy and tourism-development tax under a stack of local acts (S.L. 1983-908 as modified by S.L. 2009-157) authorizing 2% plus an additional 1% plus 3%, for a maximum of 6%. The tax applies to gross receipts from rooms, lodging, and similar accommodations subject to state sales tax under G.S. 105-164.4(3). Separately, accommodations are taxed at the combined 7.0% sales rate (4.75% North Carolina + 2.25% Forsyth County). Forsyth County Tax Administration collects the occupancy tax; the county Tourism Development Authority receives the proceeds.
Unpaid occupancy tax accrues interest and penalties; the county may pursue collection and assessment against the operator through Tax Administration.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Winston-Salem defines 'rank noxious vegetation' over eight inches as a nuisance, including non-native grasses, invasive plants, poisonous plants, and untende...
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