NC H379

Restructures sales tax and local occupancy tax collection for accommodations by defining accommodation intermediaries (online travel companies, rental listing services) as the primary tax collectors when they charge the accommodation fee, rather than requiring rental agents or facilitators to collect and remit separately.

Establishes that accommodation providers remain liable only for taxes on charges beyond the accommodation charge itself, while accommodation intermediaries' tax liability relieves providers from liability for those taxes.

Requires short-term rental listing services to verify that property owners have valid sales tax registration numbers before listing rental units on their platforms.

Mandates that local occupancy tax collected by accommodation intermediaries be remitted to the Department of Revenue and distributed quarterly to taxing districts, while accommodation providers remit directly to their taxing district.

Changes the effective date for local occupancy tax rate changes to January 1 with a 90-day advance notice requirement and limits rate changes to once every two years.