Senate committee substitute to the 3rd edition makes the following changes.

Section 6

Changes the application date of the act’s changes to how mayoral vacancies are filled in the City of Hendersonville to any vacancy filled on or after October 23, 2023 (was, occurring on or after the date that this section becomes law) and before the Council’s organizational meeting following the municipal election for Hendersonville in 2026.

Section 9

Makes a technical change.

Adds the following new content:

Section 13

Amends GS 160A-314, to authorize the Town of Woodfin to bill and collect stormwater utility fees in the same manner as property taxes.

Section 14

Creates a new tax district in Pender County consisting of all of Pender County exclusive of the Towns of Burgaw, Surf City, and Topsail Beach, to be called Pender County District P. The District is a body politic and corporate. Provides for the governance of that district by the Pender County Board of Commissioners and county officers.

Authorizes the Pender County District P 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Pender County 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 in the District. Makes conforming changes to GS 153A-155.

Section 15

Amends SL 1985-892, as amended, as follows. Allows the McDowell County Board of Commissioners to levy a 3% room occupancy tax on the gross receipts derived from the rental of an accommodation within the county (was, rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place within the county). Removes the exclusion for accommodations furnished by nonprofit charitable, educational, or religious organizations. Specifies that the additional 2% occupancy tax is to be levied, collected, administered, and repealed in accordance with the act (which requires these actions to be in accordance with GS 153A-155, Uniform provisions for room occupancy taxes).

Adds an authorization for the levy of an additional 1% room occupancy tax so long as the 3% occupancy tax and additional 2% occupancy taxes have been levied. Requires this additional occupancy tax to be levied, collected, administered, and repealed in accordance with the act.

Amends the uses of the proceeds of the tax to now require the Tourism Development Authority (Authority) to expend the proceeds for promoting travel and tourism and for tourism-related expenditures. Removes the provision allowing the Authority to contract with an outside entity to advise and assist it in performing its duties.