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not affect the rights or liabilities of the State, a taxpayer, or another person arising under an enactment amended or repealed by the act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed enactment before the effective date of its amendment or repeal.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.
REPEAL HAYWOOD COUNTY OCCUPANCY TAX.
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View NCGA Bill Details | 2025-2026 Session |
AN ACT TO REPEAL THE AUTHORITY FOR HAYWOOD COUNTY TO IMPOSE AN OCCUPANCY TAX.Intro. by Pless.
Status: Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (House action) (Feb 24 2025)
H 169
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Bill H 169 (2025-2026)Summary date: Feb 21 2025 - View Summary
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