Effective January 1, 2009, North Carolina General Statutes designated heavy equipment on which a gross receipts tax may be imposed as a special class of property.
A tax is imposed and levied in an amount equal to one and five-tenth percent of the gross receipts derived from the short-term lease or rental of vehicles at retail to the general public for businesses located within New Hanover County.
Every operator of a business or individual furnishing a taxable accommodation in New Hanover County such as a hotel, motel, inn, room rental, tourist camp, or other short-term rentals, is subject to charging a Room Occupancy Tax in accordance with North Carolina General Statute §153A-155 and §160A-215.