The Sampson County Tax Office is responsible for the collection of all county taxes, fire district taxes and school district taxes. The Tax Office is currently collecting for the municipalities of Clinton, Autryville, Harrells, Newton Grove, Salemburg, Turkey, and Garland.
Real Estate and Personal Property
Tax bills for real estate and personal property are mailed to taxpayers in July or August. Tax bills for registered motor vehicles are mailed by the NCDMV.
Sampson County allows a 2% discount on real and personal property if paid by August 31st or if bearing U.S. Postal Service postmark of August 31st. In the event August 31st falls on Saturday or Sunday, the discount period is extended to the next business day.
Real and personal property taxes are due on September 1st. Taxes become delinquent if not paid by January 5th. Payments made before January 5th are interest free. Should January 5th fall on Saturday or Sunday, the payment is extended to the next business day. Payments submitted by mail are deemed received as of the U. S. Postal Service postmarked date. Upon receipt of tax bill, if full payment cannot be made, partial payments will be accepted until taxes become delinquent.
Real and personal property taxes not paid in full by January 5th are assessed an interest charge of 2% for the month of January and an additional ¾% each month thereafter. All unpaid real estate parcels will be advertised in the local newspaper in the name of the owner of the property as of the time interest begins. This typically occurs the first week in April. Property owners are responsible for all associated costs of advertising as the costs will become a part of the tax lien.
Enforced collections begin immediately upon the account reaching delinquent status. The collection methods include wage garnishment, bank account attachment, seizure and sale of property, debt set off and foreclosure.
Taxation of gross receipts derived from retail short-term lease or rental motor vehicles GS 153A-156
As a substitute for and in replacement of the ad valorem tax, which is excluded by GS 105-275(42), a county may levy a gross receipts tax on the gross receipts from the short-term lease or rental of vehicles at retail to the general public. The tax shall not exceed 1.5% of the gross receipts of such short-term leases or rentals. Motor vehicles subject to the tax are passenger cars, vans, mini-vans, sports utility vehicles, cargo vans, pickup trucks, trucks with gross weight of 26,000 pounds or less, and trailers or semi-trailers of 6,000 pounds or less. Sampson County has adopted an ordinance authorizing the establishment of such a levy, effective July 1, 2000. The taxes levied are due and payable to Sampson County in monthly installments on or before the fifteenth of each month following the month in which the tax accrues. Every taxable establishment required to collect the tax shall, on or before the 15th day of each month, prepare and render a return to the Sampson County Tax Office. A person, firm, corporation or association who fails or refuses to file a return and pay the tax levied herein shall pay a penalty of ten dollars ($10) for each day’s omission up to a maximum of two thousand dollars ($2,000) for each return.