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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 Room Occupancy Tax Rate. The Hotel Room Occupancy Tax Rate of 5.875% went into effect on December 20, 2013. From December 1, 2013 to December 19, 2013, the Hotel Room Occupancy Tax rate was 5%. When filing your Hotel Room Occupancy Tax return, you should include all of the rent charged on Line 5 and multiply that by 5.875%. For the 19 days before the 5.875% rate went into effect, you will be entitled to a credit for the difference in the tax rate.