Rental Vehicle Tax

Rental Vehicle Tax Application

Rental Vehicle Payment Coupon

This gross receipts tax is a substitute for the property tax on a short-term leased or rental vehicle. This refers to any rental vehicle that is offered at retail for short-term lease or rental and is owned or leased by an entity engaged in the business of leasing or renting vehicles to the general public.

General Filing Information

Retailers must complete a Rental Vehicle Tax Application for tax reporting purposes. Completed applications should be mailed to:

Catawba County Tax Department
Attn: Gross Receipts
P.O. Box 368
Newton, NC 28658-0368

For assistance in completing an application or questions regarding the Vehicle Rental Tax, please call the Catawba County Tax Department at (828) 465-8406.

• A report must be filed each month on or before the fifteenth day of the month following the month in which the tax accrues.
• Reports must be received in the Catawba County Finance Department or postmarked by the U.S. Postal Service by the fifteenth 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 Catawba County. One check for all locations will be accepted; however, a separate report for each location must be filed.
• 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 Catawba County Finance Department shall not be considered a public record and information contained in a return may not be disclosed except as required by law.