House committee substitute to the 1st edition makes the following changes.
Revises the permitted uses of the net proceeds of the occupancy tax levied by the Town of Bryson City to now require the Bryson City/Swain County Tourism Development Authority (TDA) to use the proceeds in accordance with Section 1(e), SL 1985-923, as amended by SL 2007-23 and this act, described below. Makes conforming changes to eliminate defined terms no longer used.
Requires the Bryson City Board of Aldermen to notify the TDA when it adopts the resolution levying the tax, and adopt a resolution appointing TDA members upon its creation pursuant to Section 2, SL 1985-923, as amended by SL 2007-23 and this act (previously, required the Board to adopt a resolution appointing members and notifying the TDA of the levy upon adopting a resolution levying the occupancy tax). Specifies that the TDA's duties relating to promoting travel, tourism, events, and projects in the Town are limited to funds in the Bryson City Proceeds Account, as established.
Modifies the proposed changes to SL 1985-923, as amended, which authorizes Swain County to levy an occupancy tax, as follows. Requires the TDA to segregate the occupancy tax funds it receives, crediting funds respectively to the Swain County Proceeds Account and the Bryson City Proceeds Account. Requires the TDA to use at least two-thirds of the funds in each Proceeds Account to promote travel and tourism in the County or City, respective to the jurisdiction, and the remainder for tourism-related expenditures in the County or City, respective to the jurisdiction (previously, required to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the Town of Bryson City and the remainder for tourism-related expenditures). Makes conforming changes. Additionally, revises and adds to the proposed changes to the session law regarding the joint TDA's creation and membership. Adds a new requirement for the Swain County Board of Commissioners to adopt a resolution converting the Swain County TDA to the joint TDA with Bryson City as soon as practicable upon receipt of notice of the Board of Alderman's adoption of a resolution levying a room occupancy tax. Requires the county to transfer all assets of the County TDA to the joint TDA upon its creation. Adds four more members to the joint TDA: two nonvoting members each from the Board of Commissioners and the Board of Alderman. Now provides for member compensation to be set by both the commissioners and aldermen (was, the commissioners only). Specifies that the TDA's duties relating to promoting travel, tourism, events, and projects in the County are limited to funds in the Swain County Proceeds Account, as established.
Makes clarifying changes to the act's effective date. Changes the act's long title.
Bill Summaries: H%201075 BRYSON CITY/SWAIN COUNTY OCCUPANCY TAX.
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Bill H 1075 (2021-2022)Summary date: Jun 14 2022 - View Summary
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Bill H 1075 (2021-2022)Summary date: May 26 2022 - View Summary
Authorizes the Bryson City Board of Aldermen to levy a room occupancy tax of up to 2%. 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 Bryson City/Swain County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the Town of Bryson City and the remainder for tourism-related expenditures. Requires the Board of Aldermen to adopt a resolution creating the TDA when it adopts the resolution levying the tax. Sets out the TDA's duties and reporting requirements.
Makes conforming changes to GS 160A-215. Makes conforming changes to SL 1985-923, which authorizes Swain County to levy an occupancy tax, to reflect the combined TDA name. Additionally, amends the session law to replace the TDA's membership requirements. Now provides for two members appointed by the Swain County Board of Commissioners, two members appointed by the Board of Alderman, and the director of the Swain County Chamber of Commerce. Adds that the TDA elects the chair. Conditions these changes' effect upon the notification by the Board of Aldermen and the Swain County Tourism Development Authority of the levy of the tax authorized by this act, and expires upon repeal of the tax.