Bill Summary for H 518 (2011-2012)
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Summary date:
Mar 29 2011
S.L. 2011-161
Bill Information:
View NCGA Bill Details | 2011-2012 Session |
TO AUTHORIZE AN ADDITIONAL ONE PERCENT OCCUPANCY TAX FOR PERSON COUNTY.Intro. by Wilkins.
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Bill summary
Amends Section 14 of SL 1997-364 to allow Person County to levy an additional room occupancy tax of up to 1% of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county that is subject to the state’s sales tax under GS 105-164.4(a)(3). Prohibits Person County from levying the additional tax unless it levies the 5 percent occupancy tax previously authorized. Specifies that proceeds from the additional 1% tax are earmarked for operating the Person County Museum of History.