ROWAN COUNTY OCCUPANCY TAX CHANGES (NEW).

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View NCGA Bill Details2017-2018 Session
House Bill 444 (Local) Filed Wednesday, March 22, 2017
AN ACT TO AUTHORIZE ROWAN COUNTY TO LEVY AN ADDITIONAL THREE PERCENT OCCUPANCY TAX, TO MAKE ADMINISTRATIVE CHANGES TO ROWAN COUNTY'S EXISTING OCCUPANCY TAX LEGISLATION, AND TO REPEAL THE CITY OF SALISBURY'S AUTHORITY TO LEVY AN OCCUPANCY TAX.
Intro. by Ford.
Status: Ref To Com On Rules and Operations of the Senate (Senate Action) (Jun 20 2017)

SOG comments (1):

Short and Long Title Changes

Submitted by Penny.Griffin@n... on

House committee substitute to the 1st edition makes changes to the short and long titles. The original titles are follows:

ROWAN COUNTY MUNICIP. OCCUPANCY TAX AUTH.

AN ACT TO AUTHORIZE THE LEVY OF AN OCCUPANCY TAX FOR THE MUNICIPALITIES IN ROWAN COUNTY NOT CURRENTLY LEVYING AN OCCUPANCY TAX.

Bill History:

H 444

Bill Summaries:

  • Bill H 444 (2017-2018)
    Summary date: Jun 14 2017 - View Summary

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

    Deletes all provisions of the 1st edition and replaces it with the following.

    Amends the short and long titles.

    Repeals SL 2009-428, Part II (Salisbury Occupancy Tax).

    Amends SL 1987-379, Section 1, as amended, to authorize the Rowan County Board of Commissioners to levy an additional room occupancy tax of up to 3%. Provides that both the existing and additional tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (Uniform provisions for room occupancy taxes).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 Rowan County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism (primarily marketing activity) in the county and the remainder for other tourismäóñrelated expenditures (may include tourism-related capital expenditures). Requires the County to remit the tax proceeds to the TDA quarterly (was, monthly).

    Amends SL 1987-379, Section 1.1, to amend appointment of membership on the Rowan County TDA, specifying which seats may be appointed by the Rowan County Board of Commissioners, and which may be appointed by the Salisbury City Council. Provides that the Authority meets at the call of the chair, and must adopt rules of procedure to govern its meetings. Makes the Finance Officer for Rowan County the ex officio finance officer of the Rowan County TDA. Directs the Rowan County TDA to spend the proceeds of the tax under Section 1 in accordance with Section 1. Directs the Rowan County TDA to report quarterly and at the close of each fiscal year to the Rowan County Board of Commissioners on its receipts and expenditures, as specified by the Rowan County Board of Commissioners.

    Government, Tax
    Rowan
  • Bill H 444 (2017-2018)
    Summary date: Mar 22 2017 - View Summary

    Authorizes the following cities and towns in Rowan County to levy an occupancy tax, as described below: Landis, Faith, Spencer, East Spencer, China Grove, Rockwell, Granite Quarry, Kannapolis, and Cleveland.

    Authorizes the relevant city or town council 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 relevant Tourism Development Authority (TDA) to use at least twoäóïthirds of the occupancy tax proceeds to promote travel and tourism in the city and the remainder for tourismäóñrelated expenditures. Mandates that at least oneäóïthird of the members of the TDA must be affiliated with businesses that collect the tax in the city and at least oneäóïhalf must be currently active in the cityäó»s travel and tourism promotion. Makes conforming changes to GS 160A-215.

    Government, Tax
    Rowan
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