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Local Government Occupancy Taxes in North Carolina


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
Record #:
18409