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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.
Hotel Occupancy Taxes. What are Hotel Occupancy Taxes? Cities may levy a tax on a person who pays for the use or possession of a room that is in a hotel, costs more than $2 per day, and is ordinarily used for sleeping. A city may levy a hotel occupancy tax in any amount up to, and including, seven percent of the price of the room. How does a city levy a hotel occupancy tax? A hotel occupancy tax must be levied by ordinance. The City of Center adopted this ordinance in 1984. No election or other approval of the citizens is required.