Here is Charlotte, NC - Prepared Food and Beverage Tax (Restaurants) is 1%, maybe 1.5% now. Room Occupancy (Hotels) is 3% just for our county. Back when I was developing the system they use for processing the collections, they were raking in over $27 million a year. It was originally created to pay for the coliseum that the Hornets no longer like. It was set to expire a couple of years ago, but it now is used as a source of revenue for anything under the sun by the county commissioners.