HAYWOOD/CHEROKEE/LELAND OCC. TAX. MODS. (NEW).

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View NCGA Bill Details2025-2026 Session
House Bill 169 (Local) Filed Friday, February 21, 2025
AN ACT TO MAKE OCCUPANCY TAX CHANGES FOR HAYWOOD AND CHEROKEE COUNTIES AND FOR THE TOWN OF LELAND.
Intro. by Pless.
Status: Re-ref Com On Rules and Operations of the Senate (Senate action) (Jun 23 2026)

SOG comments (3):

Long title change

Submitted by wunsche@sog.unc.edu on

The committee substitute to the 1st edition changes the act's long title. The previous long title was: AN ACT TO REPEAL THE AUTHORITY FOR HAYWOOD COUNTY TO IMPOSE AN OCCUPANCY TAX.

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 TO INCREASE HAYWOOD COUNTY'S AUTHORITY TO LEVY AN OCCUPANCY TAX AND TO MAKE OTHER ADMINISTRATIVE CHANGES.

short title change

Submitted by wunsche@sog.unc.edu on

A corrected copy of the 3rd edition changed the act's short title.

Bill History:

H 169

Bill Summaries:

  • Bill H 169 (2025-2026)
    Summary date: Jun 23 2026 - View Summary

    Senate committee substitute to the 2nd edition makes the following changes. Makes conforming changes to act’s long title. Organizes the act into parts, and makes other organizational changes. Makes conforming changes.

    Adds the following new content.

    Part II.

    Makes the following changes to the Cherokee County Tourism Development Authority (Cherokee TDA), set forth in Section 6 of SL 1983-1055, as amended. Sets membership qualifications for the TDA’s seven members, including four members actively engaged in the promotion of travel and tourism or collection of the occupancy tax nominated by the Cherokee County Board of Commissioners, one member of the Cherokee County Board of Commissioners, one member nominated by the Town Council of the Town of Murphy and one member nominated by the Board of Aldermen of the Town of Andrews who are each actively engaged in the promotion of travel and tourism or the collection of occupancy tax. Directs the Cherokee County Board of Commissioners to appoint the other local government nominees. Specifies that TDA members will serve terms of three years, and no member can serve more than two consecutive full terms unless 12 months has elapsed since the expiration of the member's second full term. Instructs that the act’s modifications to appointments and term limits of members of the Cherokee County TDA become incrementally effective upon the expiration of the terms of current members of the TDA and applicable to newly seated members of the TDA thereafter.

    Part III.

    Modifies the occupancy tax imposed by the Town of Leland under SL 2008-64, as follows. Removes the exemption for nonprofit, religious or other similar organizations when lodging is furnished in furtherance of its nonprofit purposes. Expands the occupancy tax to apply to all town accommodations (currently, applies to accommodations furnished by a hotel, motel, inn, tourist camp, or similar place). Modifies term tourism-related expenditures so that it also includes seasonal ocean rescue and lifeguard services, and police and fire overtime pay for festivals and special events funded by occupancy tax proceeds. Modifies the use of two-thirds of the tax proceeds so that it is for travel and tourism (currently, to promote travel and tourism).

    Government, Tax
    UNCODIFIED, Brunswick, Cherokee, Haywood
  • Bill H 169 (2025-2026)
    Summary date: May 20 2025 - View Summary

    House committee substitute to the 1st edition replaces the content of the 1st edition with the following.

    Increases Haywood County’s (County) authority to impose an occupancy tax under Part V of SL 1983-908, as amended, from 2% of gross receipts of the specified rentals to 6% of gross receipts derived from the rental of an accommodation within the county subject to State sales tax. Removes both of the optional 1% occupancy taxes. Makes conforming changes. Requires the County to remit the net proceeds of the tax on a quarterly basis (was, monthly) to the County’s Tourism Development Authority (TDA). Requires the TDA to use one-third of the funds for tourism-related expenditures in the county and two-thirds to promote travel and tourism in the county (was, TDA had to use at least two-thirds of the remitted funds to promote travel and tourism with the remainder for tourism-related expenditures). Decreases the TDA’s members from fifteen to eight. Details residency requirements for the TDA members who: (1) own or operate the specified lodging and (2) own or operate tourism-related businesses. Decreases the number of members who own or operate lodging from six to four.  Removes the four at-large members. Reduces the number of ex officio nonvoting members from three to one (the County finance officer). Designates the TDA member who is on the County Board of Commissioners a voting member. Removes the Executive Director of the County Economic Development Commission.  Removes provisions pertaining to terms, specifying that TDA members are not compensated, and describing how vacancies are filled. Requires the Board to provide for members’ terms of office and filling of vacancies on the TDA by resolution. Tasks the Board with designating a chair and determining the amount of compensation, if any, to be paid to TDA members. Removes provisions limiting the chair’s ability to vote. Changes the County finance officer’s duty from the TDA’s ex officio account to the TDA’s ex officio finance officer. Requires the TDA to expend tax proceeds on promoting travel and tourism and for tourism related expenditures. Makes technical changes. Requires that the Board of Commissioners adopt a resolution modifying the TDA when it adopts a resolution levying an increase in the room occupancy tax as authorized in this act. Makes conforming changes to the act’s long and short titles.

    Government, Tax
    UNCODIFIED, Haywood
  • Bill H 169 (2025-2026)
    Summary date: Feb 21 2025 - View Summary

    Repeals Part V of SL 1983-908, as amended, which is the Haywood County Occupancy Tax authority. Directs that the repeal does not affect the rights or liabilities of the State, a taxpayer, or another person arising under an enactment amended or repealed by the act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed enactment before the effective date of its amendment or repeal. Directs the Haywood County Tourism Development Authority (TDA) to expend any funds remitted to it within six months of the repeal of the tax, and only for its allowed purposes under law. Directs Haywood County Board of Commissioners (Board) to adopt a resolution dissolving the TDA at the earlier of either the date by which all funds are expended by the TDA or six months after the repeal of the occupancy tax. Directs that any funds not used by the TDA before its repeal will be used by the Board for the same purposes. Effective July 1, 2025. 

    Government, Tax
    UNCODIFIED, Haywood
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