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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.
A portion of the charges paid by the guest to the hotel is treated as the purchase price of meals and, thus, subject to the sales and use taxes, and the balance of the charges paid by the guest to the hotel is treated as rent for the occupancy of a room and, thus, subject to the room occupancy tax.