NC H1828

Redefines "accommodation" to include hotel rooms, motel rooms, residences, cottages, and similar spaces for occupancy, and applies sales tax to the rental sales price regardless of whether payment is made to the provider or a third party.

Establishes that persons providing accommodations, rental agents (including real estate brokers), and facilitators who charge fees for arranging rentals are all considered retailers liable for state sales tax on accommodations.

Requires facilitators who arrange accommodations to report the full sales price (including facilitation fees) to the accommodation provider, who then remits tax; facilitators who fail to report or underreport are liable for the unreported tax.

Aligns room occupancy tax collection and liability for counties and cities with state sales tax rules, requiring the same persons liable for state tax to remit room occupancy taxes on the same gross receipts using the same calculation methods.

Becomes effective January 1, 2011, and applies to accommodations provided on or after that date.