CURRITUCK/NH BEACH TOWNS/J'VILLE OT. (NEW)

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View NCGA Bill Details2025-2026 Session
House Bill 240 (Local) Filed Wednesday, February 26, 2025
AN ACT TO MAKE OCCUPANCY TAX CHANGES FOR CURRITUCK COUNTY, THE NEW HANOVER BEACH TOWNS, AND THE CITY OF JACKSONVILLE.
Intro. by Carver.
Status: Ch. SL 2026-7 (Jun 18 2026)

SOG comments (1):

Long title change

Submitted by jhenders@sog.unc.edu on

Committee substitute to the 1st edition changed the long title. Original title was AN ACT TO REVISE AND CONSOLIDATE THE CHARTER OF THE TOWN OF DAVIDSON.

Bill History:

H 240/S.L. 2026-7

Bill Summaries:

  • Bill H 240 (2025-2026)
    Summary date: Jun 18 2026 - View Summary

    AN ACT TO MAKE OCCUPANCY TAX CHANGES FOR CURRITUCK COUNTY, THE NEW HANOVER BEACH TOWNS, AND THE CITY OF JACKSONVILLE. SL 2026-7. Enacted June 18, 2026. Effective June 18, 2026, except as otherwise provided.

    Government, Tax
    Currituck, New Hanover, Onslow
  • Bill H 240 (2025-2026)
    Summary date: Jun 16 2026 - View Summary

    Senate committee substitute replaces the 1st edition in its entirety with the following.  Makes conforming changes to act’s long and short titles.

    Part I.

    Modifies the Currituck County room occupancy tax (Section 1 of SL 1987-209, as amended) so that it applies to the rental of any accommodation (currently, applies any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place). Makes technical changes. Now allows two-thirds of the net proceeds of the tax to also be used, in addition to beach nourishment, for tourist-related services or programs needed due to the impact of tourism and seasonal population increases, such as law enforcement, emergency services, fire protection, construction and maintenance of public facilities, and solid waste collection and disposal. Prevents these funds from being used for services the county normally provides to its citizens unless they enhance the ability to attract and provide for tourists. Specifies that the remaining funds can only be used to promote travel and tourism. (Currently, funds must be used tourism related expenditures including beach nourishment, with two-thirds to be used to promote travel and tourism.) Removes tourism related expenditures from the definitions governing the county’s occupancy tax.  Applies to the expenditure of occupancy tax proceeds collected on or after the act becomes law.

    Part II.

    Amends the New Hanover County’s Beach Towns Occupancy Tax (Section 1(d) of SL 2002-138) so that tourism-related expenditures includes seasonal ocean rescue and lifeguard services, and police and fire overtime pay for festivals and special events that are funded by occupancy tax proceeds. Applies to the expenditure of occupancy tax proceeds collected on or after the act becomes law.

    Part III.

    Extends the sunset date on Jacksonville’s use of two-thirds of its occupancy tax for tourism-related expenditures and to promote travel and tourism under SL 2017-202 from July 1, 2027, to July 1, 2037. Makes conforming changes.

    Government, Tax
    Currituck, New Hanover, Onslow
  • Bill H 240 (2025-2026)
    Summary date: Feb 26 2025 - View Summary

    Revises and consolidates the Charter of the Town of Davidson to now provide the following.

    Provides for the Town of Davidson's (Town)'s incorporation, grants the Town municipal corporate powers conferred by general law, and sets out the Town's corporate boundaries.

    Establishes the five-member Town Board of Commissioners (Board) and the Mayor as the Town's governing body, with the mayor elected to serve a two-year term and Board members serving staggered four-year terms. Includes mayor and member residency requirements. Sets forth the duties of the Mayor. Requires the Board to elect a Mayor Pro Tempore from among its members and details their powers. Provides for Board meetings, quorum, voting, compensation, and vacancies.

    Provides for nonpartisan municipal elections in odd-numbered years. Regarding Board elections, requires all members be elected on a staggered schedule. Authorizes special elections and referenda to be held as provided by statutory law and general law.

    Establishes the Town's operation under the council-manager form of government in accordance with Part 2 of Article 7 of GS Chapter 160A. Deems the Town Manager the chief Town administrator, with powers and duties provided by general law and as prescribed by the Board. Requires the Board to appoint a Town Attorney. Directs the Board to appoint a Town Clerk. Allows the Town Manager to appoint other administration and department heads. 

    Requires in the 2025 election that the two persons receiving the two highest numbers of votes serve four-year terms and the three persons receiving the next three highest numbers of votes serve two-year terms. Requires in 2027, and quadrennially thereafter, three members of the Board to be elected for four-year terms and in 2029, and quadrennially thereafter, two members of the Board to be elected for four-year terms.

    Specifies the legislative purpose and intent of the act to revise and consolidate the Town Charter. Provides for interpretation and effect of the act.

    Repeals the following SL Chapters and Sections, either consolidated in this act or no longer necessary: SL 1891-281, SL 1935-106, and SL 1957-36. Specifies that this act has no effect upon: SL 1993-411 (exemption from certain zoning notices); SL 1997-420 (concerning the regulation of trees); and SL 1999-85 (allowing the Town to make additional voluntary satellite annexations if certain criteria are met).

    Provides for the continued validity of all existing ordinances, resolutions, and other provisions of the Town not inconsistent with the act. Includes a severability clause. Provides a savings clause for pending actions and proceedings.

    UNCODIFIED, Iredell, Mecklenburg
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