Winston-Salem Tax Rules: Excise, Hotel & Franchise

Taxation and Finance North Carolina 3 Minutes Read ยท published February 10, 2026 Flag of North Carolina

Winston-Salem, North Carolina maintains municipal rules and administrative procedures that affect excise taxes, hotel occupancy collections, and franchise or utility franchise fees. This guide summarizes where those rules live, which city office enforces them, typical compliance steps, and how to appeal assessments. Use this as a practical roadmap for business owners, hotel operators, and accountants working in Winston-Salem; when the municipal code or finance office does not publish a precise fee or fine amount we note that the figure is "not specified on the cited page" and point to the controlling official source.[1]

Confirm tax rates and remittance schedules directly with the City Finance office before filing.

Overview of Rules and Jurisdiction

The City of Winston-Salem enacts local ordinances that authorize certain excise-style charges, permit hotel occupancy taxes, and permit franchise agreements or fees with utilities and service providers. Practical enforcement and collections are handled by the City Finance or Revenue division, often in coordination with state agencies for collection or audit authority.

Penalties & Enforcement

Enforcement is typically administered by the City Finance/Revenue division or the department named in a specific ordinance; criminal prosecutions or civil actions may be pursued by the City Attorney if statutes or code provisions are violated. Where the municipal code or the cited municipal page lists monetary penalties, those amounts are reproduced; where a precise amount is not published on the official code page we state that it is not specified on the cited page.[1]

  • Fines: not specified on the cited page; individual ordinance sections may set fines or daily penalties depending on the chapter and violation.[1]
  • Escalation: first offence versus continuing or repeat offences are addressed in some ordinances, but ranges are not consolidated on the cited municipal code page and are not specified on the cited page.[1]
  • Non-monetary sanctions: administrative orders, stop-work or suspension of licenses, injunctions, and referral to court are enforcement tools used by the City and its departments.
  • Enforcer and complaints: the City Finance/Revenue division handles tax assessment and collection; complaints and audit requests are submitted to the City Finance administrative contact or the City Attorney for legal action.
  • Appeals and time limits: appeal procedures and statutory time limits vary by ordinance; specific appeal periods are set where provided in code or administrative rules and otherwise are not specified on the cited page.[1]
If you receive a notice, act promptly to preserve appeal rights and request administrative review.

Applications & Forms

Many filings and remittances are administered by the City Finance/Revenue division or through state tax portals for occupancy taxes; a single consolidated municipal form is not published on the municipal code page and specific form numbers or fee schedules are not specified on the cited page.[1]

  • Common submissions: periodic tax returns, remittance statements, and permit or franchise applications are submitted to City Finance or the department identified in the relevant ordinance.
  • Fees: application or administrative fees are set by ordinance or administrative rule; where not listed on the cited municipal code page the fee is not specified on the cited page.[1]

Common Violations

  • Failure to register or file periodic occupancy or excise tax returns.
  • Underreporting gross receipts subject to local excise or hotel occupancy tax.
  • Operating under a revoked or expired franchise or license.

FAQ

Who enforces municipal tax rules in Winston-Salem?
The City Finance or Revenue division enforces local tax and remittance rules; legal enforcement may involve the City Attorney for civil or criminal action.
How do I pay a local hotel occupancy tax?
Payments and filing instructions are handled by City Finance or the state collection portal when state law delegates collection; check the City Finance payment guidance and state instructions for remittance specifics.
What fines will I face for late payment?
Specific fine amounts and daily penalties are set by ordinance when published; if not stated in the applicable code section the fine is not specified on the cited page.[1]

How-To

  1. Identify which local tax or fee applies to your activity by consulting the municipal code or City Finance guidance.
  2. Register with the City Finance/Revenue division and, if required, the North Carolina Department of Revenue for state-administered collections.
  3. File periodic returns on time and remit payments according to the schedule in the ordinance or the Finance office instructions.
  4. If you disagree with an assessment, follow the appeal steps in the notice and request administrative review within the stated time limit.

Key Takeaways

  • Confirm which city ordinance applies before assuming rates or deadlines.
  • Contact City Finance promptly on receipt of notices to preserve appeal rights.
  • When the municipal code does not list a figure, the code page will state the absence; consult the department for amounts.

Help and Support / Resources

  1. [1] City of Winston-Salem municipal code - Code of Ordinances

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