CLARIFY TOURISM-RELATED EXPENDITURES. (NEW)

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View NCGA Bill Details2025-2026 Session
Senate Bill 484 (Public) Filed Tuesday, March 25, 2025
AN ACT TO CLARIFY THE APPROPRIATE USE OF PROCEEDS OF A ROOM OCCUPANCY TAX THAT MAY BE USED FOR TOURISM-RELATED EXPENDITURES.
Intro. by Moffitt, Daniel, Britt.
Status: Ref To Com On Rules and Operations of the Senate (Senate action) (Jun 3 2026)

SOG comments (1):

Long title change

Submitted by jhenders@sog.unc.edu on

Committee substitute to the 2nd edition changed the long title. Previous long title was AN ACT AMENDING WORKPLACE VIOLENCE PREVENTION LAWS TO COVER MASS PICKETING.

Bill History:

S 484

Bill Summaries:

  • Bill S 484 (2025-2026)
    Summary date: Jun 2 2026 - View Summary

    House committee substitute to the 2nd edition replaces the prior edition entirely with the following. Applicable to all cities (GS 160A-215) and counties (GS 153A-155) that levy an occupancy tax, prohibits the local government from using proceeds of a room occupancy tax that may be used for tourism-related expenditures, for services ordinarily provided by the city or county for its residents unless explicitly authorized by local act, including all six enumerated purposes, like education, affordable housing, law enforcement, public safety services or emergency services. Applies to the expenditure of occupancy tax proceeds collected on or after the act becomes law. Makes conforming changes to act's long and short titles. 

    Government, Tax, Local Government
    GS 153A, GS 160A
  • Bill S 484 (2025-2026)
    Summary date: Apr 29 2025 - View Summary

    Senate committee substitute to the 1st edition makes the following changes.

    Adds definition of “obstruction” in GS 95-260, which is a deliberate or sustained physical blockage of the entrance or exit and causes disruption to operations or public safety.

    Specifies in GS 95-271(d) that nothing in the new Article 23 applies to peaceful demonstrations, informational picketing, or labor activity protected by the National Labor Relations Act or the North Carolina Constitution, as long as the activities do not include violence, threats, or intentional obstruction of a place of employment’s access points.

    Employment and Retirement
    GS 95
  • Bill S 484 (2025-2026)
    Summary date: Mar 25 2025 - View Summary

    Makes changes throughout GS Chapter 95, Article 23 (Workplace Violence Prevention) to include employers, along with the existing references to employees, as parties who may seek a civil no-contact order under the Article. Includes mass picketing, obstructing or interfering with the entry to a place of employment, and obstructing or interfering with roads, streets, and other ways of travel to the types of unlawful conduct justifying a civil no-contact order.

    Amends GS 95-260 (Definitions) to include Mass picketing and Place of employment as defined terms for GS Chapter 95, Article 23. Amends the definition of Unlawful conduct to include new subdivisions d., e., and f., which include mass picketing, obstructing the entry to a place of employment, and obstructing roads, streets, and other ways of travel.

    Amends GS 95-261 (Civil no-contact orders; persons protected), GS 95-264 (Civil no-contact order; remedy), and GS 95-266 (Permanent civil no-contact order), to include references to employer or in addition to the existing references to employees and to replace employee’s workplace with place of employment.

    Amends GS 95-262 (Commencement of action; venue) to specify that actions for civil no-contact orders must be initiated in the county where the unlawful conduct occurred, removing any civil district court.

    Amends GS 95-271 to add new subsection (b), which states that nothing in the Article is intended to infringe on United States or North Carolina constitutional rights, and new subsection (c), which is a severability clause.

    Applicable to any acts or omissions occurring on or after the date it becomes law.  

    Employment and Retirement
    GS 95
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