House committee substitute makes the following changes to the 1st edition.
Amends the long title of the bill to include authorization to create a special taxing district in Harnett County to levy a 6% room occupancy tax.
Adds new Part II creating Harnett County District H as a taxing district whose jurisdiction is all parts of Harnett County excluding the Averasboro Township. The Harnett County Board of Commissioners serves as the governing body of the district. The governing body is authorized to levy a 6% room occupancy tax within the district by resolution under the procedures applicable to county room occupancy tax levies provided for in GS 153A-155. Net proceeds of the tax revenues must be remitted to the Harnett County District H Tourism Development Authority, which must use at least 2/3 of the revenues to promote travel and tourism within the district and the remainder for tourism-related expenditures within the district. Defines the terms net proceeds, promote travel and tourism, and tourism-related expenditures. Requires the governing body of the district to adopt a resolution creating the Harnett County District H Tourism Development Authority when it adopts a resolution levying the room occupancy tax. The authority shall be a public authority under the Local Government Budget and Fiscal Control Act. The membership of the authority board, including terms, shall be determined in the resolution provided that at least one-third of the members be affiliated with businesses that collect the tax and at least one-half of the members be currently active in promoting travel and tourism within the district. The Harnett County Finance Officer is the ex officio finance officer of the district. The authority shall spend the net proceeds of the occupancy tax as required by the act and report quarterly and annually to the Harnett County Board of Commissioners on receipts and expenditures.
Amends GS 153A-155(g) to add Harnett County District H to the list of counties and county taxing districts subject to that statute.
SANFORD AND HARNETT OCCUPANCY TAX. (NEW)
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View NCGA Bill Details | 2017-2018 Session |
AN ACT TO AUTHORIZE THE CITY OF SANFORD TO LEVY AN OCCUPANCY TAX AND TO CREATE A SPECIAL TAXING DISTRICT MADE UP OF ALL AREAS IN HARNETT COUNTY EXCLUSIVE OF THE AVERASBORO TOWNSHIP AND TO AUTHORIZE THAT SPECIAL TAXING DISTRICT TO LEVY A SIX PERCENT ROOM OCCUPANCY TAX.Intro. by Sauls.
Bill History:
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Tue, 21 Feb 2017 House: Filed
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Tue, 21 Feb 2017 House: Filed
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Wed, 22 Feb 2017 House: Passed 1st Reading
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Wed, 22 Feb 2017 House: Passed 1st Reading
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Mon, 24 Apr 2017 House: Reptd Fav Com Substitute
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Mon, 24 Apr 2017 House: Re-ref Com On Finance
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Wed, 14 Jun 2017 House: Reptd Fav
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Wed, 14 Jun 2017 House: Cal Pursuant Rule 36(b)
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Wed, 14 Jun 2017 House: Added to Calendar
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Wed, 14 Jun 2017 House: Passed 2nd Reading
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Wed, 14 Jun 2017 House: Passed 2nd Reading
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Thu, 15 Jun 2017 House: Passed 3rd Reading
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Thu, 15 Jun 2017 House: Special Message Sent To Senate
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Fri, 16 Jun 2017 Senate: Special Message Received From House
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Fri, 16 Jun 2017 Senate: Passed 1st Reading
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Fri, 16 Jun 2017 Senate: Ref To Com On Rules and Operations of the Senate
Bill Summaries:
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Bill H 143 (2017-2018)Summary date: Apr 24 2017 - View Summary
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Bill H 143 (2017-2018)Summary date: Feb 21 2017 - View Summary
Authorizes the Sanford City Council to levy a room occupancy tax of up to 3% of the gross receipts derived from the rental of an accommodation within the city subject to sales tax under GS 105-164.4(a)(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 Sanford Tourism Development Authority (TDA) to use the occupancy tax proceeds to promote travel and tourism in the city. Provides for the appointment, membership, and duties of the TDA. Mandates that at least one‑third of the members of the TDA must be affiliated with businesses that collect the tax in the city and at least one‑half must be currently active in the city’s travel and tourism promotion. Requires the TDA to make reports quarterly and at the close of the fiscal year to the Sanford City Council on its receipts and expenditures for the preceding quarter and for the year. Makes conforming changes.
Makes conforming changes to GS 160A-215(g).
House committee substitute changed long and short titles. Long title was AN ACT TO AUTHORIZE THE CITY OF SANFORD TO LEVY AN OCCUPANCY TAX. Short title was SANFORD OCCUPANCY TAX.