In accordance with the 2002 NC General Assembly Session Laws, the City of Lenoir levies an Occupancy Tax equal to 3% of gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn, residence or similar place within the corporate limits of the City of Lenoir.
This tax also applies to rentals by home owners both through third party booking agencies such as VRBO, Airbnb, Wimdu, Homeaway, etc. The tax however does not apply to accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations when furnished to further their nonprofit purpose. The tax also does not apply to accommodations rented to the same person or business for ninety (90) or more consecutive days.
For anyone conducting rental of property within the corporate limits of the City of Lenoir, Occupancy Tax payments and forms must be submitted to the City of Lenoir by the 20th of each month following the month in which the rental occurs. A report is required each month whether a rental occurs or not (if there are no rentals for the month, please submit a zero report).
Payments and forms can be delivered in person to City Hall at 801 West Ave NW, or by mail to the City of Lenoir, 801 West Ave NW, City of Lenoir, NC 28645.