Occupancy tax compendium

The North Carolina General Assembly by local act has authorized 74 counties, 76 municipalities, two townships, and two special districts to levy room occupancy taxes. The staff of the Research Division has put together a 55-page compendium of the acts relating to those 154 jurisdictions, covering the name of the entity, date of enactment, the maximum amount of the tax, how the proceeds are allocated, the governing body responsible for the allocations, and a column for special notes.  Included for each act is a hyperlink to the actual local acts or acts. The compendium is updated through actions of the 2007 General Assembly.

Due to the formatting style of the linked MsWord document, you have to do CTRL+mouse click to jump from the document to the actual local act.

Also, please see our development impact fee local act compendium post.

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One Response to Occupancy tax compendium

  1. WillR says:

    Interesting to see how varied the approaches are to allocation and collection. Too bad the current revenue collection and distribution wasn’t added to the doc but all together a great effort.

    Thanks for posting it Gerry.

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