AN ACT TO MODIFY THE AUTHORIZATION TO GRAHAM COUNTY TO LEVY AN OCCUPANCY TAX. TO AUTHORIZE BUNCOMBE COUNTY TO INCREASE ITS ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX TO SIX PERCENT AND TO MAKE OTHER ADMINISTRATIVE CHANGES, AND TO AUTHORIZE THE GUILFORD COUNTY COMMISSIONERS AND ROCKINGHAM COUNTY COMMISSIONERS TO CALL A SPECIAL ELECTION IN THE STOKESDALE FIRE PROTECTION DISTRICT FOR THE PURPOSE OF SUBMITTING TO THE QUALIFIED VOTERS THEREIN THE QUESTION OF INCREASING THE ALLOWABLE SPECIAL TAX FOR FIRE PROTECTION WITHIN THAT DISTRICT FROM TEN CENTS ON THE ONE HUNDRED DOLLARS VALUATION TO FIFTEEN CENTS ON THE ONE HUNDRED DOLLARS VALUATION ON ALL TAXABLE PROPERTY WITHIN SUCH DISTRICT. Enacted June 29, 2015. Effective June 29, 2015.
Summary date: Jul 1 2015 - View summary
Summary date: Jun 1 2015 - View summary
Senate amendment makes the following changes to the 2nd edition.
Provides that Section 8 of the bill concerning the Buncombe County occupancy tax is effective when the bill becomes law and applies to grants awarded from the Tourism Product Development Fund on or after that date. Makes technical changes.
Summary date: May 27 2015 - View summary
Senate committee substitute makes the following changes to the 1st edition.
Amends the short and long titles.
Amends Part VI of SL 1983, Chapter 908, concerning the Buncombe County Occupancy tax making technical changes. Adds language providing that for-profit entities are not eligible to receive funds or loans from the Product Development Fund. Increases the membership of the Buncombe Tourism Development Authority (Authority) to 11 members (was, nine members). Provides that six owners or operators of hotels, motels, bed and breakfast, or vacation rental management companies will serve as members of the Authority (previously, required four owners or operators of hotels, motels or other taxable tourist accommodations serve on the Authority board). Also requires that three members be actively involved in the tourist business who have participated in tourism promotion (was, involved in the tourist business who have demonstrated an interest in tourism development). Adds a new section that authorizes the Buncombe County Board of Commissioners to levy an additional room occupancy and tourism development tax of 2% of the gross receipts derived from the rental of taxable accommodations if the County also levies the initial room occupancy tax, the first additional tax, and the second additional tax. Makes clarifying and conforming changes.
Amends GS 69-25.1 to allow the board of county commissioners of Guilford or Rockingham County, upon request by the council of the Town or Stokesdale or by their own motion, to call a special election in the portion of the area that encompasses the Stokesdale Fire Protection District to vote on the question as to whether to increase the tax collected to provide fire protection in the Stokesdale fire protection district from 10 cents for every $100 of taxable property to 15 cents (was, required a petition of at least 35% of the resident freeholders in the fire district before the board of commissioners could call for a special election). Amends GS 69-25.9 to clarify that when an area lies in more than one county, a tax election must be jointly conducted by the board of elections of each county and the cost must be shared equally by all of the counties involved. Makes this section of the act applicable only to the Stokesdale Fire Protection District. Requires that the special elections authorized in this act must be held on the same date in each county. Effective when the act becomes law and expires December 1, 2016, or on the conclusion of the special elections authorized above.
Summary date: Mar 24 2015 - View summary
Rewrites and recodifies Section 1 of Chapter 969 of the 1985 Session Laws, concerning the Graham County Occupancy Tax, as Sections 2 and 3 of this act.
Authorizes the Graham County Board of Commissioners to levy a room occupancy tax of up to 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (Uniform provisions for room occupancy taxes). Requires the Graham County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the county and the remainder for other tourism-related expenditures. Mandates that at least one-third of the TDA's members must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county's travel and tourism promotion. Requires the Graham County Board of Commissioners to adopt a resolution to modify the TDA to conform with the requirements of the act.
Deletes Graham County from the list of counties to which the provisions of the following Session Laws apply to: Chapter 969 of the 1985 Session Laws, Chapter 118 of the 1987 Session Laws, and Chapter 195 of the 1987 Session Laws, all concerning occupancy taxes.
Makes conforming changes to GS 153A-155.
Requires the Graham County Board of Commissioners to adopt the resolution concerning the TDA within 60 days of the effective date of the act.