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Occupancy Taxes and Airbnb

November 2, 2022

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 … Continued

Occupancy Tax 101

November 11, 2013

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 … Continued