Room Occupancy Tax
Who Has to Pay?
The Town of Franklin levies a Room Occupancy Tax of 3% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place within the Town of Franklin. The Room Occupancy Tax also applies to rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Windu, Roomrama, etc. The tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations when furnished to further their nonprofit purpose or to accommodations furnished to the same person for at least ninety (90) consecutive days.
Additional Room Occupancy or Lodging Tax Information
GENERAL FILING INFORMATION:
Retailers must complete a Room Occupancy Tax Application to establish an account number for tax reporting purposes. Completed applications should be mailed to:
Payments may be hand delivered to the Town of Franklin at 95 East Main Street Franklin, NC 28734
For assistance in completing an application or questions regarding the Room Occupancy tax, please call the Town of Franklin at 828-524-2516 ext. 307.
Once a tax account number is established, file a Monthly Tax Report on or before the 15th day of the month following the month in which the tax accrues.
Reports must be received by the Town of Franklin, or postmarked by the U.S. Postal Service, by the 15th day of the month following the month in which the tax accrues. Metered mail is considered to be received as of the date the remittance is received in this office.
The tax shown to be due must be paid with the report or penalties will be charged. See North Carolina General Statute (NCGS) 105.236 for information regarding penalties.
Remittance should be made by check or money order made payable to the Town of Franklin.
If you do not owe any tax for a month, you must file a report showing "No Tax Due."
As provided in NCGS 160A-208.1, a return filed with the Town of Franklin shall not be considered a public record and information contained in a return may not be disclosed except as required by law.
Please note that you must also complete Room Occupancy Registration and file Monthly Tax Reports with Macon County. Contact Macon County occupancytax@maconnc.org or call 828-349-2000 with any questions.
NC DEPARTMENT OF REVENUE INFORMATION:
Please read the notice published by the N.C. Department of Revenue, which provides further detail on the types of retailers and charges subject to the Room Occupancy Tax.