Important Tax Due Dates
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Real Estate
Taxes are due Sept. 1.
Real Estate Property Tax is based on the value of real estate as of January 1st of the current year. Real estate property refers to the physical land and everything attached to the land such as houses, barns, garages, etc. Real estate property also includes property that can be removed from the land such as a single-wide mobile home attached to a foundation.
No interest accrued until the first week of the following January.
2% interest fee will be assessed when a property becomes delinquent (early January), and .75% interest fee each additional month until taxes are paid in full.
Delinquent taxpayers are mailed notices in February and advertised in the Charlotte Observer in March or April.
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Personal Property
Taxes are due Sept. 1.
Personal Property Tax is based on the value of the personal property as of January 1st of the current year. Personal property includes individual personal property and business personal property. Examples of individual personal property are boats, campers, airplanes, and income producing farm equipment. Examples of business personal property are machinery, equipment, furniture, computers, and supplies.
No interest accrued until the first week of the following January.
2% interest fee will be assessed when a property becomes delinquent (early January), and .75% interest fee each additional month until taxes are paid in full.
Delinquent taxpayers are mailed notices in February and advertised in the Charlotte Observer in March or April.
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Registered Motor Vehicles Taxes and Fees
Taxes due Sept. 1.
Registered Motor Vehicle Tax is based on the value of the vehicle as of January 1st of the current year. Registered motor vehicles within the City of Charlotte are also assessed a $30.00 auto fee. Owners must pay their vehicle taxes in full before they can renew their registration.
Mecklenburg County is responsible for assessing, billing and collecting taxes on registered motor vehicles for months that were previously untaxed between the registration and renewal dates. These bills, known as Gap Bills, are due Sept. 1 and payable without interest through the first week of the following January.
The North Carolina Department of Motor Vehicles (NCDMV) collects registered motor vehicle taxes at the time of tag renewal. For payment information, contact the NCDMV.
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Room Occupancy
Taxes are due on the 20th of each month.
Room Occupancy Tax is based on gross sales derived from the rental of any room, lodging, or accommodations furnished by a hotel, motel, inn, tourist camp, or similar place.
Download the Room Occupancy Tax Return Form.
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Prepared Food and Beverage
Taxes are due on the 20th of each month.
Prepared Food & Beverage Tax is based on gross sales derived from food or beverages made available for immediate human consumption.
Download the Prepared Food and Beverage Tax Return Form.
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Short-Term Vehicle Rental Tax
Taxes are due on the 20th of each month.
Short -Term Vehicle Rental Tax is based on gross sales derived from lease or rental of a vehicle (car, truck, etc.), whether made under a written or verbal contract of agreement, made to the same person for a period of less than 365 continuous days.
Download the Vehicle Rental and U-Drive-It Return Tax Form.
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Commercial Vehicle Tax
Taxes are due July 1.
For additional information dial 311 if calling from Mecklenburg County.
Outside of Mecklenburg County call 704-336-7600 or email Tax Support Services.
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Police Service District Tax
Taxes are due Sept. 1.
Police Service District Tax is paid by property owners in unincorporated Mecklenburg County to get police coverage in their area..
No interest accrued until the first week of the following January.
2% interest fee will be assessed when a property becomes delinquent (early January), and .75% interest fee each additional month until taxes are paid in full.
Delinquent taxpayers are mailed notices in February and advertised in the Charlotte Observer in March or April.
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Attic Sale License
Only four sales are allowed at any given address during the fiscal year (July 1 - June 30).
Also know as the Garage / Yard / Sale license, this license is required when inside the Charlotte city limits.
The tax for this license is $5 per day, limited to two (2) consecutive days.
Only valid for the day(s) issued and not transferable (no rain dates).
Licenses must be kept on site at the sale location and available for inspection during the sale.
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Beer & Wine License
Licenses are due April 30 and must be renewed by May 1 each year.
Beer & Wine Privilege License must be purchased from the State; this license must then be shown to the Business Tax Collections office prior to the issuance of a local license. Businesses located inside the City of Charlotte pay both the City and County license tax.
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Taxicab License
Licenses are due Jan. 1.
Taxicab companies are responsible for new license if delinquent after Jan. 31.
Companies are responsible for the motor vehicle tax which is due Feb. 1.
Licenses are not transferable.
Taxicab companies must submit an inventory sheet each November providing information on each taxicab that will operate as of Jan. 1 of the following year.
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Heavy Equipment
Heavy equipment returns are due quarterly and are due by the last day or the month following the end of the calendar quarter.
The Heavy Equipment tax is eight-tenths of one percent (0.8%) for the City of Charlotte and one and two-tenths percent (1.2%) for Mecklenburg County. Heavy Equipment Tax is based on gross sales derived from heavy equipment by a person whose principal business is the short-term lease or rental of heavy equipment at retail provided that the place of business from which the heavy equipment is delivered is located in this county.
Download the Heavy Equipment Tax Return Form