Hotels & Lodging in Rutherford County, NC (2026)
1 rule for unincorporated Rutherford County, North Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Rutherford County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Rutherford County levies a six percent occupancy tax under County Code section 16-12, effective January 1, 2018, up from the 3 percent figure the county's own fee schedule still lists. Proceeds fund the Rutherford County Tourism Development Authority, a ten-member board the Board of Commissioners created under section 2-21 pursuant to Session Law 2011-115, House Bill 414.
Rutherford County 6% Hotel Occupancy Tax
Some RestrictionsRutherford County Code §§ 2-21, 16-12
(b)The board of commissioners has previously adopted a resolution establishing the tourism development authority and levying the occupancy tax pursuant to the previous legislation.(c)The tourism development authority shall consist of ten (10) members to be appointed by the Rutherford County Board of Commissioners consistent with the requirements of Session Law 2011-115, House Bill 414. ... Effe...
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