§ 31.10  DEFINITIONS.
   For purposes of this subchapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   OCCUPANCY TAX. The tax levied by the town pursuant to North Carolina Session Law 2001-434, and such other acts related thereto as the North Carolina General Assembly may enact.
   SHORT TERM RENTAL.  The rental of any room, lodging, or similar accommodation for a period of less than 12 consecutive months.
(Res. 2018-02, passed 3-13-2018)