Rental Vehicle Tax

A tax is imposed and levied in an amount equal to one and five tenth percent (1.5%) of the gross receipts derived from the short-term lease or rental of vehicles at retail to the general public for businesses located within New Hanover County, and an additional one and five-tenths percent (1.5%) of the gross receipts if the business is located within the city limits of Wilmington.

Retailers must complete a Rental Vehicle Tax Application (PDF) to establish an account number for tax reporting purposes.

For assistance completing an application or for questions regarding the rental vehicle tax application please email Jessica Berardi or call 910-798-7113.

Short-Term Lease or Rental

This applies to a lease or rental that is made under a written agreement to lease or rent property to the same person for a period of less than 365 continuous days.

The following are considered rental vehicles:

  • A motor vehicle of the private passenger type, including a passenger van, mini-van, sports utility, or recreational vehicle.
  • A motor vehicle of the cargo type, including a cargo van, pickup truck, or truck with a gross vehicle weight of 26,000 pounds or less used predominately in the transportation of property for other than commercial freight and does not require the operator to possess a commercial driver’s license (CDL).
  • A trailer or semi-trailer with a gross vehicle weight of 6,000 pounds or less.