Accommodations Tax

All businesses and individuals providing accommodations in New Hanover County such as a hotel, motel, inn, residence, or other short term rental, charge a Room Occupancy Tax. This tax is in addition to the state and local Sales and Use Tax of 7.75%. The combined total of taxes on accommodations is 13.75%.

After a guest’s 90th consecutive day of occupancy, collection of all taxes stop (Sales and Use Tax and Room Occupancy Tax), and a refund is issued for all taxes paid (the entire 13.75%) for the first 90 days.