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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.
The Room Occupancy Tax of 1991 is six percent (6%) and the Room Occupancy Tax of 2006 is two percent (2%) of the monthly gross receipts from the rental of any room, lodging, or accommodations furnished by a hotel, motel, inn, tourist camp, corporate housing, or similar place.