AN ACT TO ELIMINATE THE EXTRATERRITORIAL JURISDICTION AUTHORITY OF THE TOWN OF MAGGIE VALLEY, TO PROHIBIT THE TOWN OF MAGGIE VALLEY FROM ADOPTING OR RENEWING OR EXTENDING ANY MORATORIA ON ANY DEVELOPMENT APPROVAL, AND TO EXPAND THE PROHIBITIONS ON DOWN-ZONING PROPERTY IN MAGGIE VALLEY. SL 2023-99. Enacted July 13, 2023. Effective July 13, 2023.
Bill Summaries: H184 MAGGIE VALLEY DEV. AUTH. (NEW)
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Bill H 184 (2023-2024)Summary date: Jul 13 2023 - View Summary
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Bill H 184 (2023-2024)Summary date: Jun 27 2023 - View Summary
Senate committee substitute to the 2nd edition makes the following changes. Replaces the content of the 2nd edition with the following.
Prohibits Maggie Valley from exercising the powers of extraterritorial jurisdiction. Disallows Maggie Valley from adopting or renewing or extending any temporary moratoria on any development approval.
Applicable to Maggie Valley only, amends GS 160D-601(d) to expand the definition of down-zoning to include a zoning ordinance that affects an area of land by limiting the options available, or adding additional requirements, to develop an area of land as specified in a zoning ordinance or land development regulation to depress or hinder development to the same extent allowed under its previous usage. Additionally, eliminates the provisions allowing for down-zoning amendments initiated by the relevant local government to be enforceable without the written consent of all subject property owners.
Sunsets these changes on January 1, 2028.
Changes the act's titles.
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Bill H 184 (2023-2024)Summary date: Mar 14 2023 - View Summary
House committee substitute to the 1st edition makes the following changes. Amends Part V of SL 1983-908 to remove references to specific types of accommodations subject to the Haywood County Board of Commissioners (Board) initial 2% occupancy tax, so that the Board may levy the tax on any accommodation. Makes technical changes.
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Bill H 184 (2023-2024)Summary date: Feb 22 2023 - View Summary
Amends Part V of SL 1983-908, as amended, authorizing Haywood County to levy occupancy taxes under certain conditions as follows.
Deletes the occupancy tax exemption in Section 10 for accommodations furnished by nonprofit, charitable, educational, benevolent, or religious organizations. Renames the additional occupancy taxes at sections 10.1 and 10.2 the First Additional 1% Occupancy Tax, and the Second Additional 1% Occupancy Tax, respectively. (Currently, those sections are just named additional occupancy tax.)
Enacts new section 10.3 that creates the First Additional 2% Occupancy Tax, which authorizes the Haywood County Board of Commissioners (Board) to levy a room occupancy and tourism development tax comprised of the sum of 2% of the gross receipts derived from the rental of accommodations taxable under the general 2% occupancy tax and the First and Second Additional 1% Occupancy taxes. Stipulates that such tax may not be imposed unless it also levies the general 2% occupancy tax, and the First and Second Additional 1% Occupancy Taxes. Requires that the levy, collection, administration, and repeal of the First Additional 2% Occupancy Tax must be done as provided in GS 153A-155 (uniform provisions for room occupancy taxes).
Amends section 14 (Distribution and Use of the First Three Percent Occupancy Tax) to require the Haywood County Tourism Development Authority (Authority) to use at least two-thirds of the funds remitted to it under this section (currently, part) to promote travel and tourism in the county and use the remainder for tourism-related expenditures.
Enacts new section 14.2 (Distribution and Use of the First Additional 2% Occupancy Tax). Requires Haywood County to monthly remit the net proceeds of the First Additional 2% Occupancy Tax to the Authority. Requires the Authority to use the funds for construction of one or more of the following: sports parks, a new amphitheater, or a convention center.