Bill Summary for H 443 (2021-2022)

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Summary date: 

Mar 29 2021

Bill Information:

View NCGA Bill Details2021
House Bill 443 (Local) Filed Monday, March 29, 2021
AN ACT TO AUTHORIZE THE TOWN OF INDIAN TRAIL AND A PORTION OF THE TOWN OF STALLINGS TO LEVY AN OCCUPANCY TAX.
Intro. by Arp.

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Bill summary

Authorizes the Town of Indian Trail Town Council to levy a room occupancy tax of up to 5%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (Uniform provisions for room occupancy taxes). Amends GS 160A-215 to require a referendum to be held regarding levying room occupancy taxes, and maintains the requirement of holding a public hearing before adopting the resolution to levy the tax (was, only required a public hearing before adopting the resolution). Adds an explicit authorization for the Town of Indian Trail Town Council to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum. Requires the Indian Trail Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for other tourism–related expenditures (may include tourism-related capital expenditures). Mandates that at least one-third of the TDA’s members must be affiliated with businesses that collect the tax in the town and at least one-half must be currently active in the town’s travel and tourism promotion. Provides further parameters of TDA members, meetings and duties. Requires quarterly and end of year reports from the TDA to the Town Council.

Creates a new tax district for the part of the Town of Stallings that is located in Union County, to be called Stallings District S. Stallings District S is a body politic and corporate. Provides for the governance of that district by the Stallings Town Council and city officers. Authorizes the Stallings District S governing body to levy a room occupancy tax of up to 5%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Amends GS 160A-215 to require a referendum to be held regarding levying room occupancy taxes, and maintains the requirement of holding a public hearing before adopting the resolution to levy the tax (was, only required a public hearing before adopting the resolution). Adds an explicit authorization for the governing board of Stallings District S to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum held pursuant to previously specified conditions. Requires the Stallings District S Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the district and the remainder for tourism related expenditures. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the district and at least one-half must be currently active in the district’s travel and tourism promotion. Provides further parameters of TDA members, meetings and duties. Requires quarterly and end of year reports from the TDA to the governing body. 

Makes conforming changes to GS 160A-215.