AMEND CARTERET CO. OCCUPANCY TAX.

View NCGA Bill Details2013-2014 Session
House Bill 553 (Local) Filed Wednesday, April 3, 2013
A BILL TO BE ENTITLED AN ACT TO MODIFY CARTERET COUNTY'S AUTHORITY TO LEVY AN ADDITIONAL ONE PERCENT ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX AND TO MODIFY THE DISTRIBUTION OF THE PROCEEDS OF THE TAX.
Intro. by McElraft.

Status: Ch. SL 2013-223 (House Action) (Jun 27 2013)

Bill History:

H 553/S.L. 2013-223

Bill Summaries:

  • Summary date: Jul 2 2013 - More information

    AN ACT TO MODIFY CARTERET COUNTY'S AUTHORITY TO LEVY AN ADDITIONAL ONE PERCENT ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX AND TO MODIFY THE DISTRIBUTION OF THE PROCEEDS OF THE TAX. Enacted June 27, 2013. Effective June 27, 2013.


  • Summary date: May 6 2013 - More information

    House committee substitute to the 1st edition makes the following changes. Further amends SL 2007-112, Section 2(i), to provide that Carteret County may not accumulate a balance of tax proceeds for beach nourishment in excess of $30 million.


  • Summary date: Apr 3 2013 - More information

    Amends SL 2007-112, Section 2, as amended, to provide that the Carteret County room occupancy and tourism development tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Prohibits the county from levying the additional 1% occupancy tax unless it also levies the 5% occupancy tax. Deletes other conditions that were to be met before levying the additional tax. Requires that the occupancy taxes be distributed a follows: (1) 50% to the Carteret County Tourism Development authority to promote travel and tourism and (2) 50% for beach nourishment on Bogue Banks. Deletes provisions concerning the repeal of the additional occupancy tax, excess proceeds from the additional occupancy tax, use and distribution of the 5% occupancy tax revenue, and use and distribution of 6% occupancy tax revenue.


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