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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)