Hotels & Lodging in Raleigh, NC (2026)
1 verified hotels & lodging rules for Raleigh, North Carolina, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Raleigh levies a 3 percent tax on gross receipts from renting any sleeping room or lodging in a hotel, motel, or inn within city limits. The tax stacks on top of the separate 3 percent state sales tax on the same receipts, and operators must file and remit monthly to the City Revenue Collector.
Raleigh Hotel Occupancy Tax: 3% Rate
Some RestrictionsRaleigh City Code § 2-2080
Sec. 2-2080. - IMPOSITION AND LEVY OF TAX. The City hereby imposes and levies a tax of three (3) per cent of the gross receipts of any person, firm, corporation, or association subject to the three (3) per cent sales tax levied by the State derived from the rental of any sleeping room or lodging furnished in any hotel, motel, or inn located in the City. The tax shall not apply, however, to any ...
Looking for Wake County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Raleigh city rules.
Hotels & Lodging in Wake County →