All Acronyms. IPBC [Internet]; Jan 18, 2018 [cited 2018 Jan 18]. Available from: http://www.allacronyms.com/IPBC. MHRA 'IPBC', All Acronyms, 18 January 2018, <http://www.allacronyms.com/IPBC> [accessed 18 January 2018] Bluebook All Acronyms, IPBC (Jan. 18, 2018, 9:01 AM), available at http://www.allacronyms.com/IPBC. CSE All Acronyms. IPBC [Internet]; January 18, 2018 [cited 2018 JAN 18]. Available from: http://www.allacronyms.com/IPBC.
Mecklenburg County's Occupancy Tax Ordinance provides for a tax on an accommodation within Mecklenburg County that is subject to sales tax imposed by the State of North Carolina under Section 105-164.4(a)(3) of the North Carolina General Statutes.
(December 2006) Transient Occupancy Tax (TOT) is charged in most states, including California, to travelers when renting accommodations (a room, rooms, entire home or other living space) in a hotel, inn, tourist home or house, motel or other lodging (defined below) unless the stay is for a period of 30 days or more.