Hotels & Lodging in Moore County, NC (2026)
1 rule for unincorporated Moore County, North Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Moore County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Moore County levies a three-percent room occupancy and tourism development tax on gross receipts from renting a hotel, motel, inn, tourist camp or similar room, on top of state and local sales tax, under Moore County Code § 12-26, with exemptions for religious and educational organizations, small operators and summer camps.
Moore County Room Occupancy Tax Rate
Some RestrictionsMoore County Code § 12-26(a), (b)
There is hereby imposed and levied within the county a three-percent room occupancy tax upon the gross receipts charged the occupant of such room as authorized by chapter 188 of the 1987 Session Laws, senate bill 138, ratified and effective May 14, 1987. ... This tax does not apply to gross receipts derived by the following entities from accommodations furnished by them:(1)Religious organizatio...
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