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

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 … Continued

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