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Mecklenburg County's Occupancy Tax Ordinance provides for a tax on an accommodation within Mecklenburg County that is subject to sales tax imposed by the State of North Carolina under Section 105-164.4(a)(3) of the North Carolina General Statutes.
Unlike sales tax, no occupancy tax revenue is. directed to state government in North Carolinaâ100% remains at the local level. Occupancy taxes are typically applied to any lodging property that also pays sales tax, including hotels, bed and breakfasts, cabins, condominiums, and rental homes for.