Bill Summaries: H69 WARREN COUNTY OCCUPANCY TAX.

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  • Summary date: Feb 21 2023 - View Summary

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

    Provides that the room occupancy tax that the Warren County Board of Commissioners (Board) may levy applies to gross receipts derived from the rental of an accommodation within the county (was, to the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county).  No longer excludes from taxation accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Makes organizational, technical, and conforming changes. Amends the definition of tourism-related expenditures to refer to expenditures designed to increase the use of accommodations (was, use of lodging facilities), meeting facilities, or convention facilities in the county or to attract tourists or business travelers to the county. Requires the Board to adopt a resolution, at the time it adopts a resolution levying the room occupancy tax, that creates a county Tourism Development Authority (was, adopt a resolution modifying the Warren County Tourism Development Authority to conform with the act's requirements). Requires the Authority to expend tax proceeds for promoting travel and tourism and for tourism-related expenditures as provided in the act (was, the Authority must promote travel, tourism, and conventions in the county, sponsor tourist-related events and activities in the county, and finance tourism-related capital projects in the county). 


  • Summary date: Feb 8 2023 - View Summary

    Authorizes the Warren County Board of Commissioners to levy a room occupancy tax of 5%. Excludes accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Warren County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the county and the remainder for tourism related expenditures. Requires the Warren County Board of Commissioners to adopt a resolution modifying the TDA to conform with the following. Makes the TDA a public authority under the Local Government Budget and Fiscal Control Act. Requires at least one-third of the TDA's members be affiliated with businesses that collect the tax in the county, and at least one-half of the members be currently active in the promotion of travel and tourism in the county. Requires the Board of Commissioners to designate one member of the TDA as chair and determine the compensation to be paid. Sets out the TDA's duties and reporting requirements. Makes conforming changes to GS 153A-155.