SWAIN COUNTY OCCUPANCY TAX RATE INCREASE.

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View NCGA Bill Details2023-2024 Session
Senate Bill 120 (Local) Filed Thursday, February 16, 2023
AN ACT TO ALLOW SWAIN COUNTY TO LEVY AN ADDITIONAL OCCUPANCY TAX OF UP TO TWO PERCENT.
Intro. by Corbin.

Status: Referred To Rules, Calendar, and Operations of the House (House action) (Jun 26 2023)
S 120

Bill Summaries:

  • Summary date: Feb 16 2023 - View Summary

    Amends SL 1985-923, as amended, authorizing the Swain County Board of Commissioners (Board) to levy a room occupancy tax of up to 3% on gross receipts derived from the rental of an accommodation in the county (was, rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place). Eliminates the exclusion of accommodations furnished to nonprofit charitable, educational, or religious organizations. Adds a new subsection to authorize the Board to levy an additional room occupancy tax of up to 2%, only if it levies the previously authorized room occupancy taxes, to be administered and repealed in the same manner as the previously authorized tax. Revises the duties of the Swain Tourism Development Authority to now require the Authority to expends the net proceeds of the taxes to promote travel and tourism and for tourism-related expenditures, as defined by the act. Makes technical, conforming, and clarifying changes.