Bill Summary for H 1039 (2015-2016)
|View NCGA Bill Details||2015-2016 Session|
AN ACT TO INCREASE THE AUTHORIZATION FOR SAMPSON COUNTY OCCUPANCY TAX; TO CREATE A SPECIAL TAXING DISTRICT IN HARNETT COUNTY AND AUTHORIZE THAT SPECIAL TAXING DISTRICT TO LEVY AN OCCUPANCY TAX; AND TO MODIFY THE YADKIN COUNTY OCCUPANCY TAX.Intro. by L. Bell, Brisson.
|View: All Summaries for Bill||Tracking:|
Current SL 2007-63, Section 1(a), authorizes the Board of Commissioners of Sampson County (Board) to levy a room occupancy tax of up to 3% of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county that is subject to sales tax imposed by the state under GS 105-164.4(a)(3), excluding accommodations furnished by nonprofit, charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose.
Amends SL 2007-63, Section 1, by adding a new subsection (a1) to authorize the County to levy an additional room occupancy tax of up to 3% of the gross receipts derived from the rental of accommodations taxable under subsection (a) of Section 1. Provides that the County cannot levy a tax under new subsection (a1) unless it also levies the tax authorized under subsection (a). Provides that a tax levied under Section 1 is to be levied, administered, collected, and repealed as provided in GS 153A-155, concerning uniform provisions for room occupancy taxes in counties, and that penalties provided in GS 153A-155 also apply to a tax levied under Section 1.
Amends SL 2007-63, Section 2, by making conforming changes to clarify that when the Board of Commissioners adopts a resolution levying a room occupancy tax under subsection (a) of Section 1 of this act, it must also adopt a resolution creating the Sampson County Tourism Development Authority, which is to be a public authority under the Local Government Budget and Fiscal Control Act.