Hotels & Lodging in Wilmington, NC (2026)
1 verified hotels & lodging rules for Wilmington, North Carolina, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Wilmington may levy a 3% local occupancy tax on hotel, motel, and similar-lodging rentals under its Charter's Article XVIII, once New Hanover County creates a Tourism Development Authority. The city council sets the rate by resolution after a public hearing, and New Hanover County collects and administers the tax alongside the state's own room tax.
Wilmington Hotel Occupancy Tax Rate
Some RestrictionsWilmington City Charter, Art. XVIII, § 1(a)
If New Hanover County has created a Tourism Development Authority pursuant to Part VIII of Chapter 908 of the 1983 Session Laws, as amended, the Wilmington City Council may, by resolution, levy a local occupancy tax of three percent (3%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within th...
Looking for New Hanover County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Wilmington city rules.
Hotels & Lodging in New Hanover County →