Wilson County Occupancy Tax Modification.

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View NCGA Bill Details(link is external)2015-2016 Session
Senate Bill 50 (Local) Filed Monday, February 9, 2015
AN ACT TO INCREASE THE AUTHORIZATION FOR WILSON COUNTY TO LEVY AN OCCUPANCY TAX.
Intro. by Bryant.
Status: Ch. SL 2016-65 (Senate Action) (Jul 1 2016)

SOG comments (1):

Change Short and Long Titles

Submitted by Donna.Clark@ncl... on

Senate committee substitute to 1st edition changed short and long titles. Short title was 4th Senatorial District Local Act‑1. Long title was AN ACT RELATING TO THE 4TH SENATORIAL DISTRICT.

Bill History:

S 50/S.L. 2016-65

Bill Summaries:

  • Bill S 50 (2015-2016)
    Summary date: Jul 6 2016 - View Summary

    AN ACT TO INCREASE THE AUTHORIZATION FOR WILSON COUNTY TO LEVY AN OCCUPANCY TAX. Enacted July 1, 2016. Effective July 1, 2016.

    Government, Tax
    Wilson
  • Bill S 50 (2015-2016)
    Summary date: May 12 2016 - View Summary

    The new conference report makes the following changes to the 4th edition:

    Updates and corrects references to the past session laws that have amended Section 1 of Chapter 484 of the 1987 Session Laws, being the initial authorization for the Wilson County occupancy tax.

    Amends subsection (a) of Section 1 of Chapter 484 of the 1987 Session Laws, deleting language which provided that the occupancy tax did not apply to accommodations offered by the specified nonprofits in furtherance of their nonprofit purpose. Also amends subsection (e) concerning the distribution and use of the tax revenue, providing that 1/3 of the funds remitted must be used for tourism-related expenditures mutually agreed upon by the Wilson County Tourism Development Authority and the Wilson City Council (previously, there was not an agreement requirement for the expenditure of the remaining 1/3 of the occupancy tax funds). 

    Government, Tax
    Wilson
  • Bill S 50 (2015-2016)
    Summary date: Aug 4 2015 - View Summary

    Conference report makes the following changes to the 4th edition. 

    Reinstates the requirement of the 3rd edition that the Wilson County Board of Commissioners remit one-third of the net proceeds of the room occupancy tax to the Wilson County Tourism Development Authority (Authority) to promote travel and tourism in the county and the remaining two-thirds to the City of Wilson for tourism-related expenditures specifically approved by the tourism authority. The conference report specifically allows the City of Wilson to use funds for the Gillette Athletic Complex or other sports complexes. 

    Requires the City of Wilson to report quarterly and at the close of the fiscal year to the Authority on its receipts and expenditures. Requires the Authority likewise to report quarterly and at the close of the fiscal year to the board of county commissioners on its own and the city's receipts and expenditures.

    Makes technical changes. 

    Government, Tax
    Wilson
  • Bill S 50 (2015-2016)
    Summary date: Jul 16 2015 - View Summary

    House committee substitute makes the following changes to the 3rd edition.

    Makes technical changes.

    Deletes proposed changes to SL 1987-484 concerning the remittance of proceeds of the occupancy tax to the City of Wilson and specified reporting requirements.

    Government, Tax
    Wilson
  • Bill S 50 (2015-2016)
    Summary date: Jun 9 2015 - View Summary

    Senate committee substitute makes the following changes to the 2nd edition.

    Amends provisions concerning the distribution and use of the additional occupancy tax revenue, providing that one-third of net proceeds are to be distributed to the Wilson County Tourism Development Authority (Authority) for the overall promotion of travel and tourism in Wilson County and two-thirds of the net proceeds to the City of Wilson, on a quarterly basis, for use for tourism-related expenditures in Wilson County that have been specifically approved in advance by the Wilson County Tourism Development Authority (previously, required the remittance of proceeds on a monthly basis, requiring that one-third of the proceeds of the additional occupancy tax be remitted monthly to the Authority with the remaining two-thirds remitted to the City of Wilson. Required seven-eighths of proceeds remitted to the Authority to be used for travel and tourism promotion. Required the City to use at least one-fourth of the funds remitted to it to promote travel and tourism in the County and the remainder for tourism-related expenditures in the County that have been specifically approved in advance by the Authority.)

    Government, Tax
    Wilson
  • Bill S 50 (2015-2016)
    Summary date: Apr 28 2015 - View Summary

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

    Deletes the content of the previous edition and replaces it with the following.

    Amends Chapter 484 of the 1987 Session Laws, as amended, to allow the Wilson County Board of Commissioners to levy an additional room occupancy tax of up to 3%. Requires the county to remit the proceeds of the initial occupancy tax to the Wilson County Tourism Development Authority (Authority) monthly (was, quarterly) and requires that one-third of the proceeds of the additional occupancy tax be remitted monthly to the  Authority with the remaining two-thirds remitted to the City of Wilson. Increases the amount of the funds that must be used to promote travel and tourism in the county from two thirds to seven-eights. Requires the city to use at least one-fourth of the funds remitted to it to promote travel and tourism in the county and the remainder for tourism-related expenditures in the county that have been specifically approved in advance by the Authority. Requires the city to report quarterly and at the end of the fiscal year to the Authority. Makes conforming changes.

    Amends the act's short and long titles.

    Government, Tax
    Wilson
  • Bill S 50 (2015-2016)
    Summary date: Feb 9 2015 - View Summary

    Blank bill.

    Halifax, Nash, Vance, Warren, Wilson
View: All Summaries for Bill