AN ACT TO AUTHORIZE THE TOWN OF ROBBINSVILLE TO LEVY AN OCCUPANCY TAX. Enacted July 25, 2013. Effective July 25, 2013.
ROBBINSVILLE/GRAHAM OCCUPANCY TAX (NEW).
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View NCGA Bill Details(link is external) | 2013-2014 Session |
A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE TOWN OF ROBBINSVILLE TO LEVY AN OCCUPANCY TAX.Intro. by West.
SOG comments (2):
Long Title Change.
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:
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Mon, 1 Apr 2013 House: Filed(link is external)
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Tue, 2 Apr 2013 House: Passed 1st Reading(link is external)
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Wed, 22 May 2013 House: Withdrawn From Com(link is external)
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Wed, 22 May 2013 House: Re-ref Com On Finance(link is external)
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Wed, 12 Jun 2013 House: Reptd Fav(link is external)
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Wed, 12 Jun 2013 House: Cal Pursuant Rule 36(b)(link is external)
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Wed, 12 Jun 2013 House: Placed On Cal For 06/17/2013(link is external)
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Mon, 17 Jun 2013 House: Passed 2nd Reading(link is external)
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Tue, 18 Jun 2013 House: Passed 3rd Reading(link is external)
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Wed, 19 Jun 2013 Senate: Rec From House(link is external)
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Wed, 19 Jun 2013 Senate: Passed 1st Reading(link is external)
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Wed, 19 Jun 2013 Senate: Ref To Com On Finance(link is external)
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Tue, 16 Jul 2013 Senate: Reptd Fav Com Substitute(link is external)
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Tue, 16 Jul 2013 Senate: Com Substitute Adopted(link is external)
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Wed, 17 Jul 2013 Senate: Passed 2nd Reading(link is external)
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Thu, 18 Jul 2013 Senate: Passed 3rd Reading(link is external)
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Thu, 18 Jul 2013 House: Ruled Material(link is external)
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Fri, 19 Jul 2013 House: Rec To Concur S Com Sub(link is external)
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Sun, 21 Jul 2013 House: Cal Pursuant 36(b)(link is external)
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Sun, 21 Jul 2013 House: Placed On Cal For 07/22/2013(link is external)
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Mon, 22 Jul 2013 House: Failed Concur In S Com Sub(link is external)
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Mon, 22 Jul 2013 House: Conf Com Appointed(link is external)
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Mon, 22 Jul 2013 Senate: Conf Com Appointed(link is external)
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Tue, 23 Jul 2013 House: Conf Com Reported(link is external)
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Tue, 23 Jul 2013 House: Added to Calendar(link is external)
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Tue, 23 Jul 2013 Senate: Conf Com Reported(link is external)
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Tue, 23 Jul 2013 Senate: Placed On Cal For 07/24/2013(link is external)
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Tue, 23 Jul 2013 House: Conf Report Adopted(link is external)
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Wed, 24 Jul 2013 Senate: Conf Report Adopted(link is external)
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Wed, 24 Jul 2013 House: Ordered Enrolled(link is external)
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Thu, 25 Jul 2013 Ratified(link is external)
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Thu, 25 Jul 2013 Ch. SL 2013-351(link is external)
Bill Summaries:
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Summary date: Jul 25 2013 - View Summary
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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.
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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.
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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.
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.