As the number of Airbnb and other short-term rentals continues to increase across North Carolina, more local governments grow concerned about the regulation and taxation of these properties. To help, my School of Government faculty colleague Rebecca Badgett and I … Read more

Which of the following proposed transactions require that the local government or public authority first seek approval from the State’s Local Government Commission (LGC)? 1. The Town of Blowing Rocks borrows $1 million from a local credit union to make … Read more

During its 2022 “short session,” the General Assembly has revisited the Current Operations Appropriations Act of 2021 (also known as the 2021 budget) and enacted, to date, 75 session laws. This blog post summarizes legislative action taken thus far during … Read more

Sales tax rates are not uniform across North Carolina’s 100 counties.  In some counties, the combined rate of sales tax is as high as 7.5%, while in others that rate is as low as 6.75%.  Why?  “Local option” sales taxes. … Read more

Update: This post has been revised to use the term “Mpox” in place of “monkeypox.” This change is consistent with guidance issued by the World Health Organization and the U.S. Centers for Disease Control and Prevention. Introduction Due to a … Read more

Marty McFlight is a Washington D.C.-based business consultant who travels to Raleigh once per month.  In August, Marty flew from Washington to Raleigh-Durham International Airport (“RDU”) for a day-long visit to his client’s Raleigh headquarters.  For his subsequent September client … Read more

NOTE: This blog has been updated to reflect current events and General Statute citations. The majority of the blog text is attributable to Norma Houston. Updates have been provided by Kate Van Tol. As Ian approaches the Carolina’s and we … Read more

Local governments and local government officials are increasingly using social media as a way to engage with the public. As anyone who has scrolled through Facebook or Twitter lately can attest, comment sections on social media posts are often filled … Read more

Malcolm Tucker runs a small nightclub. He recently put up a billboard advertising his business on the main road leading into town. The billboard is garish to say the least. It is bright orange and uses vulgar language and suggestive … Read more

As detailed in previous posts, the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Funds (ARP/CSLFRF) allows local governments to spend their allocations on eligible projects within four major expenditure groupings: Addressing the COVID-19 public health … Read more