House committee substitute to the 1st edition makes the following changes.
Part I.
Regarding the Indian Trail occupancy tax authorization, adds an explicit authorization for the Town of Indian Trail Town Council to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum held pursuant to previously specified conditions. Makes technical changes.
Part II.
Amends GS 160A-215 instead of GS 153A-155(b) and makes the following additional changes. Regarding the Stallings District S occupancy tax authorization, clarifies that the governing body of Stallings District S (as the taxing district is created by the act) is authorized to levy the occupancy tax approved by referendum, as previously specified, after 10 days' public notice and hearing. Adds an explicit authorization for the governing board of Stallings District S to increase the occupancy tax rate by resolution after 10 days' public notice and hearing, at a rate not exceeding the rate approved by a referendum held pursuant to previously specified conditions. Makes further conforming, technical and organizational changes.
Bill Summaries: H 528 INDIAN TRAIL/STALLINGS OCCUPANCY TAX AUTH.
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Bill H 528 (2019-2020)Summary date: May 15 2019 - View Summary
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Bill H 528 (2019-2020)Summary date: Mar 28 2019 - View Summary
Authorizes the Town of Indian Trail Town Council to levy an additional room occupancy tax of up to 5% if approved by voters. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (Uniform provisions for room occupancy taxes).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 Indian Trail 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 other tourism–related expenditures (may include tourism-related capital expenditures). Mandates that at least one-third of the TDA’s members 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 other conforming changes.
Creates a new tax district for the part of the Town of Stallings that is located in Union County, to be called Stallings District S. Stallings District S is a body politic and corporate. Provides for the governance of that district by the Stallings Town Council and the officers of Union County. Authorizes the Stallings District S governing body to levy a room occupancy tax of up to 5% only upon voter approval. 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 Stallings District S Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the district and the remainder for tourist 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 district and at least one-half must be currently active in the district’s travel and tourism promotion.
Makes conforming changes to GS 160A-215.