AN ACT TO AUTHORIZE THE TOWN OF LAKE SANTEETLAH TO LEVY AN OCCUPANCY TAX. Enacted June 22, 2015. Effective June 22, 2015.
Bill Summaries: S 140 LAKE SANTEETLAH OCCUPANCY TAX AUTHORIZATION.
Summary date: Jun 23 2015 - View Summary
Summary date: Mar 24 2015 - View Summary
Senate committee amendment makes the following changes to the 1st edition.
Authorizes the town council of Lake Santeetlah to levy a room occupancy tax of up to 3% of the gross receipts from the rental of an accommodation within the town that is subject to sales tax imposed by the state under GS 105-164.4(a)(3).Deletes language from the 1st edition that imposed more detailed specifications than "rental accommodation" and that provided that the tax did not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations when provided in furtherance of their nonprofit purpose.
Summary date: Mar 3 2015 - View Summary
Authorizes the Lake Santeetlah Town Council to levy a room occupancy tax of up to 3 percent. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes).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 Lake Santeetlah Tourism Development Authority (TDA) to be created and requires the 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 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 160A-215.