Charlotte hotel guests pay an 8% room occupancy tax in addition to NC sales tax, authorized under NCGS 160A-215, with revenue funding the Charlotte Regional Visitors Authority, Spectrum Center, and tourism marketing tied to NASCAR, CIAA, and Carolina Panthers events.
Mecklenburg County and Charlotte assess a combined occupancy tax of 8% on gross hotel, motel, and short-term rental receipts under NCGS 160A-215 and special legislation authorizing the rate. The tax is collected by lodging operators, remitted monthly to Mecklenburg County, and split among the Charlotte Regional Visitors Authority for convention-center operations and the NASCAR Hall of Fame, plus tourism marketing aimed at CIAA basketball, the Carolina Panthers, and Charlotte Motor Speedway events. Airbnb and Vrbo collect and remit the tax for many hosts. Failing to register a short-term rental for occupancy tax produces back-tax assessments plus statutory interest and penalties.
Hosts who omit occupancy tax registration, hotels filing late returns, or platforms misclassifying stays under 90 days as exempt face audits, penalties up to 25%, statutory interest, and county collection actions.
See how Charlotte's transient occupancy tax rules stack up against other locations.
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