Bill Summary for H 211 (2017-2018)
Feb 28 2017
|View NCGA Bill Details||2017-2018 Session|
AN ACT TO AUTHORIZE AN ADDITIONAL SAMPSON COUNTY OCCUPANCY TAX.Intro. by Brisson, L. Bell.
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Amends SL 2007-63, Section 1, to add a new subsection (a1) authorizing the Sampson 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 Provides that both the existing and additional tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (Uniform provisions for room occupancy taxes). Prohibits Sampson County from levying this tax unless it also levies the tax previously authorized under SL 2007-63, Section 1(a), which levies a room occupancy tax of 3%. Requires the Sampson County Board of Commissioners, when levying the new tax, to adopt a resolution creating the Sampson County Tourism Development Authority, as described in SL 2007-63, Section 2.