All Acronyms. IPBC [Internet]; Jan 18, 2018 [cited 2018 Jan 18]. Available from: http://www.allacronyms.com/IPBC. MHRA 'IPBC', All Acronyms, 18 January 2018, <http://www.allacronyms.com/IPBC> [accessed 18 January 2018] Bluebook All Acronyms, IPBC (Jan. 18, 2018, 9:01 AM), available at http://www.allacronyms.com/IPBC. CSE All Acronyms. IPBC [Internet]; January 18, 2018 [cited 2018 JAN 18]. Available from: http://www.allacronyms.com/IPBC.
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 Occupancy Fee/Tax is not imposed on the charge for the rental of a room in a hotel/motel for the purpose of assembly (e.g. a meeting, seminar, wedding, etc).he Municipal Occupancy Tax will be reported and paid to the Division of Taxation in the same manner as the State Occupancy Fee, which is reported on the HM-100.