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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.
There is no intervening use of the services by the hotel. Where the charge for the services is separately stated on the guest's room bill, sales and use taxes apply (6% rate). Where the charge for the services is not separately stated on the guest's room bill, room occupancy tax applies (12% rate).