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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.
Filing and Payment: The State Occupancy Fee, as well as the Municipal Occupancy Tax, if applicable, is collected from the customer by the hotel and reported and paid to the New Jersey Division of Taxation.nquiries concerning the State Occupancy Fee or Municipal Occupancy Tax should be directed in writing to: New Jersey Division of Taxation, Regulatory Services Branch, P.O. Box 269, Trenton, New Jersey 08695-0269; or via email.