Taxes & Fees: Charlotte vs Cornelius
How do taxes & fees rules compare between Charlotte, NC and Cornelius, NC?
Charlotte and Cornelius have similar restriction levels.
Charlotte, NC
Mecklenburg County
Short-term rental hosts in Charlotte must collect and remit a Mecklenburg County room occupancy tax of 8% on the gross receipts of any rental of an accommodation for fewer than 90 continuous days, in addition to the North Carolina state and local sales and use tax on rentals of accommodations. There is no separate City of Charlotte short-term rental permit fee, because the City removed STR-specific UDO regulations in April 2022.
View full Charlotte rules →Cornelius, NC
Mecklenburg County
STR operators in Cornelius collect 4.75 percent NC state sales tax, 2.5 percent Mecklenburg County local sales tax, and 8 percent Mecklenburg County room occupancy tax. Airbnb and Vrbo auto-collect most of these taxes for hosts.
View full Cornelius rules →Key Facts Comparison
| Fact | Charlotte | Cornelius |
|---|---|---|
| Mecklenburg Occupancy Tax | 8% of gross rental receipts | - |
| NC Sales & Use Tax on Accommodations | 7.25% combined (Mecklenburg) | - |
| Trigger | Rentals under 90 continuous days | - |
| Filing Frequency | Monthly, due 20th of following month | - |
| City STR Permit Fee | None (UDO STR rules repealed 2022) | - |
| Marketplace Collection | Airbnb/Vrbo collect & remit per NCGS 105-164.4J | - |
| Occupancy Tax | - | 8 percent Mecklenburg |
| State Sales | - | 4.75 percent |
| Local Sales | - | 2.5 percent Mecklenburg |
| Total | - | About 15.25 percent |
| Platform Collection | - | Airbnb and Vrbo |
Highlighted rows indicate differences between cities.
Charlotte FAQ
What is the short-term rental tax rate in Charlotte?
Hosts must collect a Mecklenburg County room occupancy tax of 8% plus the combined North Carolina sales and use tax on accommodations of 7.25%, for a total of about 15.25% of the gross rental charge. The taxes apply to rentals of fewer than 90 continuous days.
Does Charlotte charge a short-term rental permit fee?
No. Charlotte amended its Unified Development Ordinance in April 2022 to remove short-term-rental-specific regulations, so the City does not currently charge a dedicated STR permit fee. Hosts still must register with Mecklenburg County for occupancy tax and with the NC Department of Revenue for sales tax.
Does Airbnb handle the taxes for me?
Airbnb collects and remits the North Carolina state and local sales tax for Charlotte hosts under NCGS 105-164.4J, and under a voluntary agreement also collects and remits the Mecklenburg occupancy tax. Hosts using other platforms or direct bookings are responsible for collecting and remitting the taxes themselves.
Cornelius FAQ
Do I owe Cornelius its own occupancy tax?
No. The 8 percent occupancy tax is collected by Mecklenburg County, which distributes revenue for tourism and convention purposes.
Who enforces this in Cornelius?
Cornelius at (704) 892-6031 handles most complaints.
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