Bill Summary for H 429 (2017-2018)

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Summary date: 

Mar 21 2017

Bill Information:

View NCGA Bill Details2017-2018 Session
House Bill 429 (Local) Filed Tuesday, March 21, 2017
AN ACT TO CREATE A SPECIAL TAXING DISTRICT MADE UP OF THE PORTION OF THE CITY OF SALUDA THAT LIES IN POLK COUNTY AND TO AUTHORIZE THE SPECIAL TAXING DISTRICT TO LEVY A THREE PERCENT ROOM OCCUPANCY TAX.
Intro. by Henson.

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Bill summary

Creates a new tax district for the part of the city of Saluda that is in Polk County, to be called Saluda District D. Saluda District D is a body politic and corporate. Provides for the governance of that district by the Saluda Board of Commissioners and the officers of Polk County.

Authorizes the Saluda District D governing body 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the Saluda District D Tourism Development Authority (TDA) to use at least twoäóïthirds of the occupancy tax proceeds to promote travel and tourism in the district and the remainder for tourismäóñrelated expenditures. Mandates that at least oneäóïthird of the members of the TDA must be affiliated with businesses that collect the tax in the district and at least oneäóïhalf must be currently active in the disctrictäó»s travel and tourism promotion. Makes conforming changes.