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.
Senate committee substitute makes the following changes to the 1st edition.
Amends the short and long titles.
Amends Part VI of SL 1983, Chapter 908, concerning the Buncombe County Occupancy tax making technical changes. Adds language providing that for-profit entities are not eligible to receive funds or loans from the Product Development Fund. Increases the membership of the Buncombe Tourism Development Authority (Authority) to 11 members (was, nine members). Provides that six owners or operators of hotels, motels, bed and breakfast, or vacation rental management companies will serve as members of the Authority (previously, required four owners or operators of hotels, motels or other taxable tourist accommodations serve on the Authority board). Also requires that three members be actively involved in the tourist business who have participated in tourism promotion (was, involved in the tourist business who have demonstrated an interest in tourism development). Adds a new section that authorizes the Buncombe County Board of Commissioners to levy an additional room occupancy and tourism development tax of 2% of the gross receipts derived from the rental of taxable accommodations if the County also levies the initial room occupancy tax, the first additional tax, and the second additional tax. Makes clarifying and conforming changes.
Amends GS 69-25.1 to allow the board of county commissioners of Guilford or Rockingham County, upon request by the council of the Town or Stokesdale or by their own motion, to call a special election in the portion of the area that encompasses the Stokesdale Fire Protection District to vote on the question as to whether to increase the tax collected to provide fire protection in the Stokesdale fire protection district from 10 cents for every $100 of taxable property to 15 cents (was, required a petition of at least 35% of the resident freeholders in the fire district before the board of commissioners could call for a special election). Amends GS 69-25.9 to clarify that when an area lies in more than one county, a tax election must be jointly conducted by the board of elections of each county and the cost must be shared equally by all of the counties involved. Makes this section of the act applicable only to the Stokesdale Fire Protection District. Requires that the special elections authorized in this act must be held on the same date in each county. Effective when the act becomes law and expires December 1, 2016, or on the conclusion of the special elections authorized above.