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 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. Sample Municipal Ordinance: Visit the New Jersey League of Municipalities to view a draft of a sample ordinance.nquiries concerning the State Occupancy Fee or Municipal Occupancy Tax should be directed in writing to: New Jersey Division of Taxation, Regulatory Services Branch, P.O. Box 269, Trenton, New Jersey 08695-0269; or via email.