Montgomery County Public Utilities Public Service Advisory - Water Discoloration

Administration--Finance Office

Local Occupancy Taxes

RULES CONCERNING ROOM OCCUPANCY TAXES ACCORDING TO NCGS

Currently, local ordinance establishes the local occupancy tax rate at 6%., effective July 1, 2020. The County had previously levied a 3% local occupancy tax rate from July 1, 2004 until June 30, 2019. The County has authority to establish the local occupancy tax rate at no more than 6%.

For a list of rules and definitions that are excerpted from the North Carolina General Statutes, please reference this 5-page PDF file. A summary of these statutes is provided in this XLS file. In no way is this list meant to be a comprehensive list, yet this list is meant to serve as a reference tool for the more commonly known rules.

  • Accommodation rentals.
  • Uniform provisions.
  • Tax imposed.
  • Bundled transactions.
  • Disclosure of certain information prohibited.