TOWN OF CLAYTON OCCUPANCY TAX.

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View NCGA Bill Details2023-2024 Session
House Bill 238 (Local) Filed Wednesday, March 1, 2023
AN ACT TO AUTHORIZE THE TOWN OF CLAYTON TO LEVY AN OCCUPANCY TAX IN A TAX DISTRICT COMPRISING THE AREA OF THE TOWN OF CLAYTON WITHIN JOHNSTON COUNTY.
Intro. by White, Strickland, Penny.

Status: Re-ref Com On Rules and Operations of the Senate (Senate action) (Jun 21 2023)

SOG comments (1):

Long title change

Committee substitute to the 1st edition changed the long title. Original long title was AN ACT TO AUTHORIZE THE TOWN OF CLAYTON TO LEVY AN OCCUPANCY TAX.

H 238

Bill Summaries:

  • Summary date: Mar 14 2023 - View Summary

    House committee substitute to the 1st edition makes the following changes.  Narrows the geographic boundaries of the portion of the Town of Clayton where the occupancy tax applies to only that part of the Town of Clayton located within Johnston County to create “Clayton District C” (was, all of Town of Clayton). Specifies that Clayton District C (District) is a body politic and corporate and has the power to carry out the provisions of the act. Directs the Clayton Town Council  to serve ex officio as the governing  body of the District, and the officers of the town to serve as the officers of the governing body of the District. Sets forth rules governing quorum. Makes conforming changes to the remainder of the act to refer to the jurisdiction of the District, rather than the Town of Clayton. Makes organizational changes. Amends the act's long title.


  • Summary date: Mar 1 2023 - View Summary

    Authorizes the Clayton Town Council to levy a room occupancy tax of up to 2%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215(uniform provisions for room occupancy taxes). Requires the Johnston County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for tourism–related expenditures. Makes conforming changes.