Occupancy Taxes and “Tourism-Related Expenditures”

Published for Coates' Canons on April 04, 2024.

Nearly 200 North Carolina counties and municipalities levy occupancy taxes. Almost all of them are required to use some percentage of their occupancy tax revenues for “tourism-related” expenditures.  Last week our state courts issued their first appellate opinion examining exactly … Read more

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Topics - Local and State Government