Senate committee substitute replaces the 1st edition in its entirety with the following.  Makes conforming changes to act’s long and short titles.

Part I.

Modifies the Currituck County room occupancy tax (Section 1 of SL 1987-209, as amended) so that it applies to the rental of any accommodation (currently, applies any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place). Makes technical changes. Now allows two-thirds of the net proceeds of the tax to also be used, in addition to beach nourishment, for tourist-related services or programs needed due to the impact of tourism and seasonal population increases, such as law enforcement, emergency services, fire protection, construction and maintenance of public facilities, and solid waste collection and disposal. Prevents these funds from being used for services the county normally provides to its citizens unless they enhance the ability to attract and provide for tourists. Specifies that the remaining funds can only be used to promote travel and tourism. (Currently, funds must be used tourism related expenditures including beach nourishment, with two-thirds to be used to promote travel and tourism.) Removes tourism related expenditures from the definitions governing the county’s occupancy tax.  Applies to the expenditure of occupancy tax proceeds collected on or after the act becomes law.

Part II.

Amends the New Hanover County’s Beach Towns Occupancy Tax (Section 1(d) of SL 2002-138) so that tourism-related expenditures includes seasonal ocean rescue and lifeguard services, and police and fire overtime pay for festivals and special events that are funded by occupancy tax proceeds. Applies to the expenditure of occupancy tax proceeds collected on or after the act becomes law.

Part III.

Extends the sunset date on Jacksonville’s use of two-thirds of its occupancy tax for tourism-related expenditures and to promote travel and tourism under SL 2017-202 from July 1, 2027, to July 1, 2037. Makes conforming changes.