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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.
The ATO allows employees who work from home occasionally to claim part of their home office expenses. Even better, if you work entirely from home (either self-employed or as a home-based employee) you can typically claim the âoccupancy costâ of your home office space as a tax deduction. These expenses can include software, equipment, furniture and a percentage of your rent/mortgage and electricity.