Bill Summary for S 140 (2015-2016)

Summary date: 

Mar 24 2015
S.L. 2015-102

Bill Information:

View NCGA Bill Details2015-2016 Session
Senate Bill 140 (Local) Filed Tuesday, March 3, 2015
AN ACT TO AUTHORIZE THE TOWN OF LAKE SANTEETLAH TO LEVY AN OCCUPANCY TAX.
Intro. by J. Davis.

View: All Summaries for BillTracking:

Bill summary

Senate committee amendment makes the following changes to the 1st edition.

Authorizes the town council of Lake Santeetlah to levy a room occupancy tax of up to 3% of the gross receipts from the rental of an accommodation within the town that is subject to sales tax imposed by the state under GS 105-164.4(a)(3).Deletes language from the 1st edition that imposed more detailed specifications than "rental accommodation" and that provided that the tax did not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations when provided in furtherance of their nonprofit purpose.

© 2021 School of Government The University of North Carolina at Chapel Hill

This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.

Printer-friendly: Click to view