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Accommodations Tax

When staying in North Carolina, occupants receive a refund and cessation of taxes on accommodation rentals reaching or exceeding 90 days. All businesses and individuals providing accommodations in New Hanover County such as a hotel, motel, inn, residence, or other short term rental, charge a Room Occupancy Tax. This tax is in addition to the state and local Sales and Use Tax of 7.0%. The combined total of taxes on accommodations is 13.0%.

After a guest’s 90th consecutive day of occupancy, collection of all taxes stop (Sales and Use Tax and Room Occupancy Tax), and a refund is issued for all taxes paid (the entire 13.0%) for the first 90 days.

For more information, read the bulletin from the NC Department of Revenue.

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