Hotels and short-term rentals in Raleigh charge guests a 6% Wake County occupancy tax plus 4.75% NC state sales tax and 2% local sales tax, totaling roughly 12.75% in combined lodging taxes for Wolfpack-area visitors.
Wake County levies a 6% room occupancy tax under local act authority, split between Greater Raleigh Convention and Visitors Bureau marketing and the Wake County Major Facilities Fund. NCGS §105-164.4 imposes a 4.75% state sales tax on accommodations, and Wake County adds a 2% local sales tax for total state and local sales tax of 6.75% on top of the occupancy tax. Hotels, motels, bed-and-breakfasts, and short-term rentals (Airbnb, Vrbo) all collect these taxes. Marketplace facilitators remit on behalf of hosts under NCGS §105-164.4J.
Failing to register, collect, or remit occupancy and sales taxes triggers state Department of Revenue audits, county collections, interest, penalties up to 25%, and possible loss of business license. Marketplace facilitators face state-level enforcement.
See how Raleigh's transient occupancy tax rules stack up against other locations.
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