GRAHAM COUNTY OCCUPANCY TAX.

View NCGA Bill Details2021
House Bill 94 (Local) Filed Tuesday, February 16, 2021
AN ACT TO CREATE GRAHAM COUNTY DISTRICT G AND AUTHORIZE THE LEVY OF AN OCCUPANCY TAX IN THE DISTRICT.
Intro. by Gillespie.

Status: Ref To Com On Rules and Operations of the Senate (Senate action) (Mar 29 2021)
H 94

Bill Summaries:

  • Summary date: Mar 18 2021 - More information

    House committee substitute amends the 1st edition as follows.

    Regarding the 3% room occupancy tax the newly created Graham County District G is authorized to levy under the act, no longer explicitly exempts accommodations furnished by nonprofit charitable, educational, or religious institutions or nonprofit organizations when furnished in furtherance of their nonprofit purpose from the tax.

    Makes formatting changes. 


  • Summary date: Feb 16 2021 - More information

    Identical to S 9, filed 1/27/21.

    Creates a new tax district in Graham County consisting of the part of the County located outside of incorporated areas within the County, to be called Graham County District G. The District is a body politic and corporate. Provides for the governance of that district by the Graham County Board of Commissioners.

    Authorizes the Graham County District G governing body 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes).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 District and the remainder for tourism related expenditures in the District. Makes conforming changes to GS 153A-155.


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