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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.
Assembly to collect occupancy taxes. Of the 100 counties in the state, 81 have a. county-wide tax on lodging within their boundaries. Nine other counties have no. occupancy tax levied within them at either the county or municipal level, while an. additional eight counties have only municipalities that levy a tax.