Hotel / Motel Permits & Licenses in Winston Salem, NC

Required for collecting NC sales tax on taxable services. Online registration via eNC3 portal.

All hotels/motels must register to collect and remit 4.75% state occupancy tax + applicable local rates (up to 6%). Monthly/quarterly returns required.

Required for all LLCs. Online filing via LexisNexis portal recommended. Effective date of filing is date received.

Applies to all LLCs in good standing. Online filing required for most entities.

Certificate of Assumed Name required if DBA used. Expires upon LLC dissolution or name change.

Online registration via Employer Portal. Quarterly wage reporting required.

Proof of coverage via Form NCIC-21E. Administered via NCCI. All hotels typically exceed threshold.

Required for all hotels/motels offering public lodging. Local health dept issues under state rules. Inspections required.

All hotels and motels in North Carolina must collect and remit state sales tax on room rentals. The standard rate is 4.75%, but combined state + local rates typically range from 6.75% to 7.5%. Registration is done via the NC Business Registration Application (Form NC-1).

Hotel/motel businesses with employees must register for North Carolina withholding tax to report and remit income taxes withheld from employee wages. Registration is completed via the NC Business Registration Application (Form NC-1).

North Carolina LLCs do not pay entity-level income tax unless electing corporate status. However, all LLCs must file Form D-400 (or D-405 for S-corps) to report income. Profits pass through to members who report on personal returns. The state income tax rate is 4.75% (as of 2023).

All employers in North Carolina with one or more employees must register for unemployment insurance (UI) tax. Hotel/motel businesses with staff must file quarterly wage reports and pay UI tax. New employers pay a standard rate of 1.0% on first $24,000 of wages per employee (as of 2024).

LLCs in North Carolina are not subject to the franchise tax. This tax applies only to corporations. LLCs are instead subject to the annual report fee and income tax pass-through rules.

Many counties and cities in North Carolina (e.g., Buncombe, Mecklenburg, Dare) impose a local accommodations tax on short-term lodging. Rates vary. Registration and remittance are handled through the NC Department of Revenue. Examples: Asheville (5%), Outer Banks (4%), Charlotte (3%).

Many North Carolina municipalities require a local business license or privilege tax for hotels and motels. Examples include Raleigh, Greensboro, and Wilmington. Fees and requirements vary. Contact local clerk of council or tax office for specifics.

Required for LLC structure; annual report $200 due April 15

Required for all hotels/motels to ensure compliance with NC Fire Code (based on NFPA standards). Mandatory for occupancy permit.

Required for all employers with three or more employees in North Carolina, regardless of business structure. Sole proprietors are not automatically exempt if they have employees. Coverage must be obtained through private insurers or the NC Fund for uninsured employers.

Hotels must provide a safe workplace, post OSHA poster (required), report work-related fatalities or hospitalizations, and maintain injury logs (OSHA Form 300) if over 10 employees. Housekeeping, electrical, and slip/fall hazards are common concerns.

Applies to all public accommodations, including hotels. Requires accessible guest rooms, entrances, restrooms, signage, and reservation systems. Must follow 2010 ADA Standards for Accessible Design. Applies regardless of number of employees or revenue.

Hotel must use EPA-certified renovators, follow lead-safe work practices, and provide EPA-approved disclosures. Does not apply to routine maintenance unless it disturbs painted surfaces.

Hotels must avoid deceptive advertising, including bait-and-switch tactics. Must disclose all mandatory fees (resort fees, parking, etc.) clearly and conspicuously in advertised prices per FTC’s Endorsement Guides and enforcement policy. Applies to all U.S. hotels.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to housekeeping, front desk, maintenance, and management staff. Exemptions are narrowly interpreted.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Must post FMLA notice and maintain health benefits during leave.

Form I-9 must be completed for every employee (citizen or non-citizen) to verify identity and work authorization. E-Verify is not required federally unless in a state that mandates it, but federal contractors must use it.

Hotels using walkie-talkies for internal operations may need a Business Radio Service license. License must be renewed every 10 years. Some low-power devices (e.g., FRS) are exempt.

Required under the Bioterrorism Act. Must renew registration every 2 years (odd-numbered years). Does not apply to hotels that only serve prepackaged snacks or bottled water.

Federal Basic Permit required for any business manufacturing, importing, or dealing in alcohol. Must also comply with North Carolina ABC laws. TTB Form 5630.5t required.

While not specific to hotels, all LLCs must comply with the Corporate Transparency Act (CTA) by filing Beneficial Ownership Information (BOI) with FinCEN. This is not industry-specific but is a federal requirement for LLCs. Hotels are not exempt unless they meet size thresholds (over 20 employees, >$5M revenue, physical U.S. office).

All domestic and foreign LLCs registered in North Carolina must file an annual report with the Secretary of State. The report includes business address, registered agent, and management structure. Must be filed every year regardless of changes.

Hotels and motels must collect and remit sales tax on room rentals. North Carolina imposes a 7% state sales tax; additional local accommodations taxes may apply. The filing frequency (monthly/quarterly) is determined by the Department of Revenue based on average monthly tax liability.

Not mandated by North Carolina state law for all businesses, but strongly recommended and often required by landlords, lenders, or municipalities. Some local governments may require proof for business licensing. Covers third-party bodily injury, property damage, and advertising injury.

Required for any vehicle registered under the business name. Minimum liability limits: $30,000 bodily injury per person, $60,000 per accident, $25,000 property damage. Applies to shuttle services, delivery vans, or guest transport vehicles.

Mandatory for any hotel that serves or sells alcohol. North Carolina is a dram shop liability state, meaning businesses can be held liable for injuries caused by intoxicated guests they served. Coverage is typically an endorsement to a general liability policy.

A $1,000 surety bond is required for all ABC permittees, including hotels that sell alcohol. The bond ensures compliance with NC ABC laws. Bond must be issued by a surety company licensed in North Carolina.

Not legally required in North Carolina. However, recommended for hotels offering event planning, concierge services, or travel arrangements where professional advice is given. Covers claims of negligence or failure to perform services.

Not specifically mandated by state law. However, if the hotel sells physical goods to guests, product liability exposure exists. Coverage is often included in general liability policies but should be verified. Recommended, not required.

If the LLC is treated as a corporation for tax purposes, it must make estimated quarterly payments of corporate income tax. Pass-through entities (e.g., single-member LLCs) are not subject to corporate income tax but owners report income on personal returns.

Employers must withhold state income tax from employee wages and remit it on a schedule determined by the Department of Revenue. New employers typically start as monthly filers.

An EIN does not expire, but businesses must notify the IRS of changes (e.g., new responsible party) within 60 days using Form 8822-B. No renewal required.

Employers must display the OSHA Job Safety and Health – It's the Law poster (OSHA 3165) in a conspicuous location accessible to employees. Available in English and Spanish.

Employers must display the NC Wage and Hour Law Poster, which outlines minimum wage, overtime, and child labor laws. Available from the NC Department of Labor website.

Hotels with food service operations (e.g., breakfast, restaurant, room service) must pass routine health inspections by the local health department. Inspection frequency and fees vary by county.

Hotels must comply with the North Carolina State Building Code. Inspections may occur during construction, renovation, or periodically by local building officials. Existing buildings may be inspected during change of occupancy or complaint.

Hotels operating bars, restaurants, or serving alcohol must renew their ABC permit annually by May 31. Failure to renew results in automatic expiration.

Employers must issue W-2 forms to employees and file with the Social Security Administration. Businesses that paid $600 or more to independent contractors must issue 1099-NEC forms. Both due by January 31.

Employers must file Form NC-5 Quarterly Report and pay unemployment insurance tax. New employers pay a standard rate of 0.03% for the first year.

Businesses must retain tax records for at least 3 years (typically 7 years recommended). Includes income, expenses, employment taxes, and property records. Employment tax records must be kept for at least 4 years.

Many cities and counties require businesses to display a current business license or certificate of occupancy in a visible location. Requirements vary by jurisdiction (e.g., Raleigh, Charlotte, Asheville).

Issued by local building department after inspection. Required to legally operate. Must be displayed on-site.

Most hotels and motels are subject to local occupancy taxes. Rates vary by city (e.g., 6% in Raleigh, up to 12% in Asheville). Must register with city or county tax office.

Many NC cities require hotels/motels operating as short-term rentals to register, collect local taxes, and meet safety standards. Rules vary by jurisdiction.

Essential for protecting physical assets and business income. Often bundled with business interruption insurance. Required by most lenders and local jurisdictions for hotel/motel licensing.

While not required for single-member LLCs with no employees, most hotels apply for an EIN to facilitate banking and vendor relationships. IRS Form SS-4 is used to apply.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C of owner's Form 1040. Multi-member LLCs file Form 1065 and issue K-1s. Hotels must also pay self-employment tax on net earnings.