If you missed our webinar on the regulation and taxation of short-term rentals such as those listed on AirBnB, it will soon be available for on-demand viewing here. In that webinar, my SOG colleague Rebecca Badgett and I discussed different options available to local governments that are concerned about the proliferation of short-term rentals (“STRs”) […]
Posts Tagged ‘occupancy tax’
The General Assembly’s decision to eliminate local privilege licenses in S.L. 2014-3 left many unanswered questions. I tackled some of the big ones in my first blog post on the new law last month. Today I address a few more privilege license questions plus one regarding the law’s impact on local occupancy taxes.
Occupancy taxes on hotels and other rental accommodations are growing increasingly common in North Carolina. The General Assembly has granted special authorization to levy occupancy taxes to roughly 200 counties and municipalities. This blog post provides a quick overview of how these somewhat unique taxes work. Local Government Authorization There is no general authorization for […]