Charlotte maintains its familiar position atop the John Locke Foundation’s list of N.C. cities with the largest local tax-and-fee burdens. But the list is arriving much later than normal this year, thanks to a large number of local governments failing to submit annual forms to the state treasurer’s office.

Even though report author Michael Lowrey waited nearly two months longer than last year, and five months longer than in recent years, six N.C. counties and more than 80 towns and cities of all sizes failed to file proper paperwork with the state and remain unranked in the latest version of By The Numbers, which covers the 2012-13 budget year.

Among cities with at least 25,000 residents, the highest local tax-and-fee burdens were:

  1. Charlotte ($2,388 per person)
  2. Mooresville ($2,386)
  3. Wilmington ($2,242)
  4. Durham ($2,199)
  5. Monroe ($2,167)

Chapel Hill, which ranked No. 3 in 2011-12, is unranked in the latest report because of incomplete data.