How do you collect and pay Haywood County Occupancy Tax?

If you rent out your home or vacation property for periods of less than 90 days, State of North Carolina and Haywood County law requires you to collect a 4% occupancy tax (in addition to North Carolina state sales tax) from your guests. You must register your rental property with the Haywood County Finance Office, which will instruct you how to remit the occupancy tax money you collect:
Finance Department
215 N Main Street
Waynesville, NC 28786
Phone: 828-452-6629 ext. 2614

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1. How do you collect and pay Haywood County Occupancy Tax?
2. What if you fail to register your property for occupancy tax?