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IMPOSITION AND LEVY OF TAX.

Raleigh City Code § 2-2080
in effect
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Sec. 2-2080. - IMPOSITION AND LEVY OF TAX. The City hereby imposes and levies a tax of three (3) per cent of the gross receipts of any person, firm, corporation, or association subject to the three (3) per cent sales tax levied by the State derived from the rental of any sleeping room or lodging furnished in any hotel, motel, or inn located in the City. The tax shall not apply, however, to any room or rooms, lodging or accommodations supplied to the same person for a period of ninety (90) continuous days or more. (Ord. No. 1986-825A, §1, 7-15-86)
Source: City of Raleigh, North Carolina, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/raleigh/codes/code_of_ordinances?nodeId=DIVIICOGEOR_PT2FI_CH2RETA_ARTFTROCTACOVIBU_DIV1TROCTA_S2-2080IMLETAFetched: 11/1/2026

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2-2080 | Corpus