LANSING/JEFFERSON/STOKES OCC. TAX AUTH. (NEW)

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View NCGA Bill Details(link is external)2023-2024 Session
House Bill 220 (Local) Filed Tuesday, February 28, 2023
AN ACT TO AUTHORIZE THE TOWN OF LANSING, THE TOWN OF JEFFERSON, AND STOKES COUNTY TO LEVY AN OCCUPANCY TAX.
Intro. by Pickett.
Status: Re-ref Com On Rules and Operations of the Senate (Senate action) (Jun 21 2023)

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 TO AUTHORIZE THE TOWNS OF LANSING AND JEFFERSON TO LEVY AN OCCUPANCY TAX.

Bill History:

H 220

Bill Summaries:

  • Bill H 220 (2023-2024)
    Summary date: Mar 14 2023 - View Summary

    House committee substitute to the 2nd edition makes the following changes.  Changes the act’s long title; makes conforming changes to the act’s short title.  Authorizes Stokes County to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes).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 Stokes County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism and the remainder for tourism–related expenditures in the county. Mandates that at least one-third of the members of the TDA 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 conforming changes to GS 153A-155. Makes organizational and technical changes.

    Government, Tax
    Ashe, GS 153A, GS 160A
  • Bill H 220 (2023-2024)
    Summary date: Mar 7 2023 - View Summary

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

    Specifies that the authority to levy the room occupancy tax lies with the Town of Jefferson Board of Aldermen. Make a technical change by making both amendments to GS 160A-215 within the same section of the bill.

    Government, Tax
    Ashe, GS 160A
  • Bill H 220 (2023-2024)
    Summary date: Feb 28 2023 - View Summary

    Part I.

    Authorizes the Town of Lansing Board of Aldermen 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the Lansing Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism and the remainder for tourism–related expenditures in the town. Mandates that at least one-third of the members of the TDA must 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. 

    Part II.

    Authorizes the Town of Jefferson 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 160A-215 (uniform provisions for room occupancy taxes). Requires the Jefferson Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism and the remainder for tourism–related expenditures in the town. Mandates that at least one-third of the members of the TDA must 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. 

    Government, Tax
    Ashe, GS 160A
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