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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.
Occupancy Rate = 275/300 = 91.67%. Though our example uses units as the basis for calculating occupancy rate, it is also possible to use square feet or rent dollars instead. The vacancy rate is equal to 1 - Occupancy Rate. In our example, the vacancy rate would equal 1 - 0.9167 = 8.3%.