Record #:

18409

Author(s):

Campbell, William A.

Abstract:

In 1983, the North Carolina General Assembly authorized the first group of local governments to levy a hotel and motel room occupancy tax. All of them are now doing so. This article examines the occupancy tax in North Carolina, variations, and uses.

Source:

Popular Government (NoCar JK 4101 P6), Vol. 51 Issue 3, Winter 1986, p25-29

Subject(s):

Occupancy tax--North Carolina