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.
Per City Code, Chapter 3.50 Transient Lodging, All transient lodgings (rentals for a period of 30 consecutive days or less) are subject to the Transient Occupancy Tax and SLT Tourism Improvement District Fee. The Transient Occupancy Tax (TOT) is a ten percent (10%) tax that is applied to the rent and paid by the guest.