For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

DEDUCTIONS AND REFUNDS.

Raleigh City Code § 2-2082
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Sec. 2-2082. - DEDUCTIONS AND REFUNDS. During any month following a month in which a hotel, motel, or inn has supplied a room to the same person for the ninetieth consecutive day, the hotel, motel or inn can apply to the City Revenue Collector, on a form available from that office for that purpose, for a deduction from transient occupancy taxes due that month in an amount equal to the tax previously paid on the receipts from the rental of the room supplied for the period of ninety (90) continuous days or more. A refund shall be issued by the Revenue Collector if no transient occupancy taxes are then due from which a deduction could be taken. (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_S2-2082DEREFetched: 11/1/2026

Starting a business in North Carolina? North Carolina LLC guide: costs and requirements

2-2082 | Corpus