§ 34.01  TOURISM OCCUPANCY TAX.
   Now, therefore, be it further ordained, by the City Council that an occupancy tax is hereby levied effective on 9-1-2005 on the gross receipts from the rental of any room, lodging or accommodations furnished by a hotel, motel, inn, bed and breakfast establishment or similar place within the corporate limits of the city in the amount of 6% of said gross receipts and administered subject to G.S. §§ 153A-155 and 160A-215 and S.L. 2005-16, H.B. 351.
(2005 Code, § 78-19)  (Ord. 05071, passed 7-11-2005)
Editor’s note:
   This tax is levied pursuant to S.L. 2005-16, § 2
Statutory reference:
   Uniform provisions for room occupancy taxes, see G.S. § 160A-215