Bill Summary for S 132 (2023-2024)

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Summary date: 

Feb 20 2023

Bill Information:

View NCGA Bill Details2023-2024 Session
Senate Bill 132 (Local) Filed Monday, February 20, 2023
Intro. by Hanig.

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Bill summary

Allows the Bertie County Board of Commissioners (Board) to levy a room occupancy tax of up to 6% of the gross receipts derived from the rental of an accommodation within the county that is subject to sales tax imposed by the State under GS 105-164.4(a)(3) (state sales tax for rentals of an accommodation) in addition to any other state or local sales tax. Requires that the new local tax be levied, administered, collected and repealed under the provisions set forth in GS 153A-155 (uniform provisions for room taxes).

Sets forth the following definitions. Net proceeds means gross proceeds less the cost to the county of administering  and collecting the tax, as determined by the finance officer, not to exceed 3% of the $500,000 of gross proceeds collected each year and 1% of the remaining gross receipts collected each year. Promote travel and tourism means to advertise or market an area or activity, publish and distribute pamphlets and other materials, conduct market research, or engage in similar promotional activities that attract tourists or business travelers to the area; includes administrative expenses incurred in engaging in the listed activities.  Tourism-related expenditures means expenditures that, in the judgment of the Bertie County Tourism Development Authority (Authority), are designed to increase the use of  accommodations, meeting facilities, or convention facilities in the county or to attract tourists or business travelers to the county; includes tourism-related capital expenditures.

Requires Bertie County to remit the net proceeds of the occupancy tax to the Authority on a quarterly basis. Requires the Authority to use at least two-thirds of the funds to promote travel and tourism and use the remainder for tourism-related expenditures in the county.

Requires the Board to create the Authority along with its resolution adopting the local room occupancy tax. Stipulates that the Authority is a public authority under the Local Government Budget and Fiscal Control Act. Requires the Board’s resolution to provide for the membership of the Authority, including members’ terms of office, and for the filling of vacancies. Requires at least 1/3 of the members to be individuals who are affiliated with businesses that collect tax in the county, and at least 1/2 of the members to be individuals who are currently active in the promotion of travel and tourism in the county. Requires the Board to designate one member of the Authority as chair and authorizes the Board to determine what compensation, if any, to be paid to members of the Authority. Requires the Authority to meet at the call of the chair and to adopt rules of procedure to  govern its meetings. Designates the Finance Officer for Bertie County as the ex officio finance officer of the Authority. Requires the Authority to expend the net proceeds of the new local room occupancy tax for promoting travel and tourism and for tourism-related expenditures. Sets quarterly reporting requirements for the Authority as well as a report at the end of the fiscal year to the Board on its receipts and expenditures for the preceding quarter and year in such detail as the Board requires. 

Amends GS 153A-155 to add Bertie County to the list of counties to which the law applies.