Hotels & Lodging in North Carolina (2026)
8 rules on the books across North Carolina, 8 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Chapel Hill
Some RestrictionsThe Chapel Hill Town Council levies a 3 percent room occupancy tax on gross receipts from renting hotel, motel, and…
Read full rule →Mebane
Some RestrictionsIn the City of Mebane, North Carolina, every accommodation rental subject to state sales tax carries an added 3%…
Read full rule →Moore County
Some RestrictionsMoore County levies a three-percent room occupancy and tourism development tax on gross receipts from renting a hotel…
Read full rule →Raleigh
Some RestrictionsRaleigh levies a 3 percent tax on gross receipts from renting any sleeping room or lodging in a hotel, motel, or inn…
Read full rule →Rutherford County
Some RestrictionsRutherford County levies a six percent occupancy tax under County Code section 16-12, effective January 1, 2018, up…
Read full rule →Wilmington
Some RestrictionsWilmington may levy a 3% local occupancy tax on hotel, motel, and similar-lodging rentals under its Charter's Article…
Read full rule →Hotel Worker Retention
Ordinances requiring buyers of hotels to retain existing staff for a transition period (LA Worker Retention Ordinance), including covered properties and remedies.
Hotel Living Wage
Industry-specific minimum wages for hotel workers above the citywide floor (LAMC §186.00), covered hotel sizes, and tipped-worker rules.