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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 hotel occupancy tax rate is 6 percent (.06) of the cost of a room. Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that is collected by the local taxing authority.ocal hotel taxes apply to sleeping rooms costing $2 or more each day. Persons leasing their houses, or rooms in their house, must collect the tax from their customers in the same way a hotel or motel collects the tax from its guests.