WARREN COUNTY OCCUPANCY TAX.

View NCGA Bill Details2021
House Bill 350 (Local) Filed Monday, March 22, 2021
AN ACT TO AUTHORIZE WARREN COUNTY TO LEVY AN OCCUPANCY TAX.
Intro. by Garrison, Willingham.

Status: Ref To Com On Rules and Operations of the Senate (Senate action) (May 12 2021)
H 350

Bill Summaries:

  • Summary date: Apr 22 2021 - More information

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

    No longer excludes from the authorized room occupancy tax accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Now directs the Warren County Board of Commissioners (board) to adopt a resolution creating the Warren County Tourism Development Authority (TDA) when the board adopts a resolution levying a room occupancy tax, providing that the TDA is a public authority under the Local Government Budget and Fiscal Control Act (previously required the board to adopt a resolution modifying the TDA to conform with this description). Makes technical changes. 


  • Summary date: Mar 22 2021 - More information

    Authorizes the Warren County Board of Commissioners to levy a room occupancy tax of 5%. Excludes accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes).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 Warren County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the county and the remainder for tourism related expenditures. Requires the Warren County Board of Commissioners to adopt a resolution modifying the TDA to conform with the following. Makes the TDA a public authority under the Local Government Budget and Fiscal Control Act. Requires at least one-third of the TDA's members be affiliated with businesses that collect the tax in the county, and at least one-half of the members be currently active in the promotion of travel and tourism in the county. Requires the Board of Commissioners to designate one member of the TDA as chair and determine the compensation to be paid. Sets out the TDA's duties and reporting requirements. Makes conforming changes to GS 153A-155.


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