House committee substitute makes the following changes to the 1st edition.
Amends the long title of the bill to include authorization to create a special taxing district in Harnett County to levy a 6% room occupancy tax.
Adds new Part II creating Harnett County District H as a taxing district whose jurisdiction is all parts of Harnett County excluding the Averasboro Township. The Harnett County Board of Commissioners serves as the governing body of the district. The governing body is authorized to levy a 6% room occupancy tax within the district by resolution under the procedures applicable to county room occupancy tax levies provided for in GS 153A-155. Net proceeds of the tax revenues must be remitted to the Harnett County District H Tourism Development Authority, which must use at least 2/3 of the revenues to promote travel and tourism within the district and the remainder for tourism-related expenditures within the district. Defines the terms net proceeds, promote travel and tourism, and tourism-related expenditures. Requires the governing body of the district to adopt a resolution creating the Harnett County District H Tourism Development Authority when it adopts a resolution levying the room occupancy tax. The authority shall be a public authority under the Local Government Budget and Fiscal Control Act. The membership of the authority board, including terms, shall be determined in the resolution provided that at least one-third of the members be affiliated with businesses that collect the tax and at least one-half of the members be currently active in promoting travel and tourism within the district. The Harnett County Finance Officer is the ex officio finance officer of the district. The authority shall spend the net proceeds of the occupancy tax as required by the act and report quarterly and annually to the Harnett County Board of Commissioners on receipts and expenditures.
Amends GS 153A-155(g) to add Harnett County District H to the list of counties and county taxing districts subject to that statute.
Bill Summaries: H143 (2017-2018 Session)
Bill H 143 (2017-2018)Summary date: Apr 24 2017 - View summary
Bill H 143 (2017-2018)Summary date: Feb 21 2017 - View summary
Authorizes the Sanford City Council to levy a room occupancy tax of up to 3% of the gross receipts derived from the rental of an accommodation within the city subject to sales tax under GS 105-164.4(a)(3). Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the Sanford Tourism Development Authority (TDA) to use the occupancy tax proceeds to promote travel and tourism in the city. Provides for the appointment, membership, and duties of the TDA. Mandates that at least one‑third of the members of the TDA must be affiliated with businesses that collect the tax in the city and at least one‑half must be currently active in the city’s travel and tourism promotion. Requires the TDA to make reports quarterly and at the close of the fiscal year to the Sanford City Council on its receipts and expenditures for the preceding quarter and for the year. Makes conforming changes.
Makes conforming changes to GS 160A-215(g).