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Articles in regional publications that pertain to a wide range of North Carolina-related topics.

Local Government Occupancy Taxes in North Carolina

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