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Article I - Room Occupancy Tax
[HISTORY: Adopted by the Board of Commissioners of Henderson County. Amended 8-19-1987; 10-1-
1987; 9-
19-
2007; 7- 1-2010.]
§ 21-1. Levy of Tax; Statutory Authority. 
A room occupancy tax of 5% is levied, as authorized in North Carolina Session Law 2013-61 and its predecessors.