HENDERSON COUNTY OCCUPANCY TAX CHANGES.

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View NCGA Bill Details2011-2012 Session
Senate Bill 948 (Local) Filed Wednesday, May 30, 2012
TO SUPPORT THE STATE THEATER OF NORTH CAROLINA KNOWN AS THE FLAT ROCK PLAYHOUSE.
Intro. by Apodaca.

Status: Ref To Com On Rules and Operations of the Senate (Senate Action) (May 31 2012)

Bill History:

S 948

Bill Summaries:

  • Summary date: May 30 2012 - View Summary

    Identical to H 1215, filed 5/30/12.

    Amends SL 1987-172, as amended, to authorize the Henderson County Board of Commissioners to levy an additional room occupancy and tourism development tax of up to 1%. Provides that both the existing and additional tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Henderson County Tourism Development Authority (TDA) to use at least two-thirds of the tax proceeds to promote travel and tourism (primarily marketing activity) in the county and the remainder for other tourism-related expenditures (may include tourism-related capital expenditures). Mandates that at least one-third of the TDA's members must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county's travel and tourism promotion. Makes other conforming and clarifying changes.