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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.
Texas law is more permissive for exemptions from the state 6%. hotel occupancy tax than it is for local hotel tax exemptions. The state hotel occupancy tax allows for an. exemption for the following entities: educational, charitable, and religious entities are often exempt. from the state hotel occupancy tax.