ROBBINSVILLE/GRAHAM OCCUPANCY TAX (NEW).

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View NCGA Bill Details(link is external)2013-2014 Session
House Bill 493 (Local) Filed Monday, April 1, 2013
A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE TOWN OF ROBBINSVILLE TO LEVY AN OCCUPANCY TAX.
Intro. by West.
Status: Ch. SL 2013-351 (House Action) (Jul 25 2013)

SOG comments (2):

Short and Long Titles

Submitted by Penny.Griffin@n... on

Senate committee substitute to the 1st edition changes the short and long titles. The original titles are as follows:

ROBBINSVILLE OCCUPANCY TAX.

A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE TOWN OF ROBBINSVILLE TO LEVY AN OCCUPANCY TAX.

Long Title Change.

Submitted by Michael.Smallwo... on

Conference committee changes the long title.  The previous long title is found below:

A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE TOWN OF ROBBINSVILLE TO LEVY AN OCCUPANCY TAX, TO AMEND THE EXISTING GRAHAM COUNTY OCCUPANCY TAX, AND TO CREATE A TAXING DISTRICT IN GRAHAM COUNTY FOR THE PURPOSE OF LEVYING A THREE PERCENT ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX.

Bill History:

H 493/S.L. 2013-351

Bill Summaries:

  • Bill H 493 (SL 2013-351) (2013-2014)
    Summary date: Jul 25 2013 - View Summary

    AN ACT TO AUTHORIZE THE TOWN OF ROBBINSVILLE TO LEVY AN OCCUPANCY TAX. Enacted July 25, 2013. Effective July 25, 2013.

    Tax
    Graham
  • Bill H 493 (2013-2014)
    Summary date: Jul 23 2013 - View Summary

    Conference report makes the following changes to the 2nd edition.

    Amends the long title.

    Deletes Part II (Graham County Occupancy Tax) and Part III (Graham County District G Occupancy Tax) of the act.

     

    Tax
    Graham
  • Bill H 493 (2013-2014)
    Summary date: Jul 16 2013 - View Summary

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

    Amends the provisions for the Robbinsville 3% occupancy tax to remove the exception to the tax for accommodations furnished by nonprofit charitable, education, or religious organizations when furnished in furtherance of their nonprofit purpose.

    Recodifies and amends SL 1985-969, as amended, within the act, allowing the Graham County Board of Commissioners to levy a room occupancy tax of 3% (provisions do not require 10 days' public notice and do not include exceptions to the tax). Adds definitions. Requires the Graham County Tourism Development Authority (TDA) to use at least two-thirds of the proceeds of the occupancy tax to promote travel and tourism in Graham County and to use the remainder for tourism-related expenditures. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A‑155 (uniform provisions for room occupancy taxes).  Mandates that at least one‑third of the members of the TDA must be affiliated with businesses that collect the tax in the county and at least one‑half must be currently active in the county's travel and tourism promotion. Makes conforming changes.

    Creates Graham County District G as a taxing district (with its jurisdiction consisting of the part of the county that is located outside of the incorporated area of Robbinsville), with the Graham County Board of Commissioners serving ex officio as the governing body and the officers of the county serving as the officers of the governing body of the district. Allows the governing body of District G to levy a room occupancy tax of up to 3%, to be in addition to any state or local sales tax. Prohibits the levy of the tax unless Graham County also levies a tax of no less than 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A‑155, as if the district was a county. Requires the TDA to use at least two-thirds of the tax proceeds to promote travel and tourism in District G and use the remainder for tourism-related expenditures; the tax proceeds may be used only for the direct benefit of the jurisdiction of District G. Makes conforming changes.

    Updates the act's titles.

    Tax
    Graham
  • Bill H 493 (2013-2014)
    Summary date: Apr 1 2013 - View Summary

    Authorizing the Robbinsville Town Council to levy a room occupancy tax of up to 3%. 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 Robbinsville 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. Mandates that at least one-third of the members of the TDA must be affiliated with businesses that collect the tax in the town and at least one-half must be currently active in the town's  travel and tourism promotion. Makes conforming changes to GS 106A-215.

    Graham
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