LAKE SANTEETLAH OCCUPANCY TAX AUTHORIZATION.

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View NCGA Bill Details2015-2016 Session
Senate Bill 140 (Local) Filed Tuesday, March 3, 2015
AN ACT TO AUTHORIZE THE TOWN OF LAKE SANTEETLAH TO LEVY AN OCCUPANCY TAX.
Intro. by J. Davis.
Status: Ch. SL 2015-102 (Senate Action) (Jun 22 2015)

SOG comments (1):

Identical Bill

Submitted by Penny.Griffin@n... on

Identical to H 221 filed on 3/11/15.

Bill History:

S 140/S.L. 2015-102

Bill Summaries:

  • Bill S 140 (2015-2016)
    Summary date: Jun 23 2015 - View Summary

    AN ACT TO AUTHORIZE THE TOWN OF LAKE SANTEETLAH TO LEVY AN OCCUPANCY TAX. Enacted June 22, 2015. Effective June 22, 2015.

    Government, Tax
    Graham
  • Bill S 140 (2015-2016)
    Summary date: Mar 24 2015 - View Summary

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

    Authorizes the town council of Lake Santeetlah to levy a room occupancy tax of up to 3% of the gross receipts from the rental of an accommodation within the town that is subject to sales tax imposed by the state under GS 105-164.4(a)(3).Deletes language from the 1st edition that imposed more detailed specifications than "rental accommodation" and that provided that the tax did not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations when provided in furtherance of their nonprofit purpose.

    Government, Tax
    Graham
  • Bill S 140 (2015-2016)
    Summary date: Mar 3 2015 - View Summary

    Authorizes the Lake Santeetlah Town Council to levy a room occupancy tax of up to 3 percent. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the Lake Santeetlah Tourism Development Authority (TDA) to be created and requires the TDA to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for tourism-related expenditures. Mandates that at least one-third of the members of the TDA be affiliated with businesses that collect the tax in the town and at least one-half must be currently active in the town's  travel and tourism promotion. Makes conforming changes to GS 160A-215.

    Government, Tax
    Graham
View: All Summaries for Bill