Every 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 such short term rental, is subject to charging a Room Occupancy Tax in accordance with North Carolina General Statute §153A-155 and §160A-215. 

For further information, please click on the link below:

https://tax.nhcgov.com/1001/Room-Occupancy-Tax-Information