AN ACT TO MODIFY THE AUTHORIZATION TO GRAHAM COUNTY TO LEVY AN OCCUPANCY TAX. TO AUTHORIZE BUNCOMBE COUNTY TO INCREASE ITS ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX TO SIX PERCENT AND TO MAKE OTHER ADMINISTRATIVE CHANGES, AND TO AUTHORIZE THE GUILFORD COUNTY COMMISSIONERS AND ROCKINGHAM COUNTY COMMISSIONERS TO CALL A SPECIAL ELECTION IN THE STOKESDALE FIRE PROTECTION DISTRICT FOR THE PURPOSE OF SUBMITTING TO THE QUALIFIED VOTERS THEREIN THE QUESTION OF INCREASING THE ALLOWABLE SPECIAL TAX FOR FIRE PROTECTION WITHIN THAT DISTRICT FROM TEN CENTS ON THE ONE HUNDRED DOLLARS VALUATION TO FIFTEEN CENTS ON THE ONE HUNDRED DOLLARS VALUATION ON ALL TAXABLE PROPERTY WITHIN SUCH DISTRICT.
Rewrites and recodifies Section 1 of Chapter 969 of the 1985 Session Laws, concerning the Graham County Occupancy Tax, as Sections 2 and 3 of this act.
Authorizes the Graham County Board of Commissioners to levy a room occupancy tax of up to 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (Uniform provisions for room occupancy taxes).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 Graham 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 other tourism-related expenditures. Mandates that at least one-third of the TDA's members must be affiliated with businesses that collect the tax in the county and at least one-half must be currently active in the county's travel and tourism promotion. Requires the Graham County Board of Commissioners to adopt a resolution to modify the TDA to conform with the requirements of the act.
Deletes Graham County from the list of counties to which the provisions of the following Session Laws apply to: Chapter 969 of the 1985 Session Laws, Chapter 118 of the 1987 Session Laws, and Chapter 195 of the 1987 Session Laws, all concerning occupancy taxes.
Makes conforming changes to GS 153A-155.
Requires the Graham County Board of Commissioners to adopt the resolution concerning the TDA within 60 days of the effective date of the act.
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