On December 5, 2005, the Watauga County Board of Commissioners adopted by resolution "Watauga County District U." This resolution states the Room Occupancy Tax will be effective beginning July 1st, 2006. Every operator of a business subject to a room occupancy tax from this day forward shall collect an occupancy tax of 6% of gross receipts derived from the rental of any room, lodging or accommodation. This shall apply to all short-term rentals of less than 90 days. The tax shall be stated and charged separately from the sales records and shall be paid by the purchaser to the operator of the business.
A room occupancy tax is due and payable to the county tax administrator in monthly installments on or before the 15th day of the month following the month in which the tax accrues. All establishments shall prepare and render an enclosed return on or before the 20th day of each month. Upon determination that your establishment is subject to the room occupancy tax, an occupancy tax account and account number will be established for you or your organization.
For additional information you may contact the Watauga County Tax Administration office at 828-265-8036. You may also inquire at 842 West King Street, Boone, NC 28607.