AN ACT TO AUTHORIZE THE TOWN OF LAKE SANTEETLAH TO LEVY AN OCCUPANCY TAX.
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.
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