AN ACT TO AUTHORIZE MOORE COUNTY TO LEVY AN ADDITIONAL OCCUPANCY TAX. Enacted September 30, 2015. Effective September 30, 2015.
Summary date: Oct 2 2015 - View summary
Summary date: Aug 5 2015 - View summary
House committee substitute makes the following changes to the 1st edition.
Removes an exception to the occupancy tax for accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Requires that the Moore County Tourism Development Authority use at least two-thirds of the tax proceeds for promotion of travel and tourism and the remainder for tourism-related expenditures (was, remainder used for activities related to a regional sports complex in the county).
Makes technical changes.
Summary date: Apr 2 2015 - View summary
Amends SL 2011-113 concerning Moore County occupancy tax, adding a new subsection that authorizes the Moore County Board of Commissioners to levy an additional room occupancy tax of up to 3%. Provides that this tax cannot be levied unless the base occupancy tax of 3% is also levied. Adds language requiring the Moore County Tourism Development Authority to use the remaining unencumbered 1/3 of the tax revenue to research, design, construct, provide, finance, operate, maintain, and market a regional sports complex in Moore County, as authorized in GS Chapter 160A, Article 20.