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Effective January 1, 2009, North Carolina General Statutes designated heavy equipment on which a gross receipts tax may be imposed as a special class of property.
Link to pageLearn about how occupancy tax funds are distributed in various locations.
Link to pageA tax is imposed and levied in an amount equal to one and five-tenth percent of the gross receipts derived from the short-term lease or rental of vehicles at retail to the general public for businesses located within New Hanover County.
Link to pageEvery operator of a business or individual furnishing a taxable accommodation in New Hanover County such as a hotel, motel, inn, room rental, tourist camp, or other short-term rentals, is subject to charging a Room Occupancy Tax in accordance with North Carolina General Statute §153A-155 and §160A-215.
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