Bill Summaries: H1019 MCDOWELL/CASWELL/PENDER OCCUPANCY TAX MODS. (NEW)

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  • Bill H 1019 (2023-2024)
    Summary date: May 23 2024 - View Summary

    House committee substitute to the 1st edition adds the following new content.  

    Part II

    Creates a new tax district in Caswell County consisting of all of Caswell County, exclusive of the Town of Yanceyville, to be called Caswell County District C. The District is a body politic and corporate. Provides for the governance of that district by the Caswell County Board of Commissioners and county officers.

    Authorizes the Caswell County District C governing body to levy a room occupancy tax of up to 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes).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 Caswell County 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 tourism related expenditures in the District. Makes conforming changes to GS 153A-155.

    Part III

    Creates a new tax district in Pender County consisting of all of Pender County exclusive of the Towns of Burgaw, Surf City, and Topsail Beach, to be called Pender County District P. The District is a body politic and corporate. Provides for the governance of that district by the Pender County Board of Commissioners and county officers.

    Authorizes the Pender County District P governing body to levy a room occupancy tax of up to 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes).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 Pender County 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 tourism related expenditures in the District. Makes conforming changes to GS 153A-155.

    Part IV

    Makes conforming changes to GS 153A-155(g) (uniform provisions for room occupancy taxes) to include new taxing districts. 

    Makes organizational changes.  Makes conforming changes to the act’s titles.

     

    Government, Tax
    Caswell, McDowell, Pender
  • Bill H 1019 (2023-2024)
    Summary date: May 6 2024 - View Summary

    Amends SL 1985-892, as amended, as follows. Allows the McDowell County Board of Commissioners to levy a 3% room occupancy tax on the gross receipts derived from the rental of an accommodation within the county (was, rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place within the county). Removes the exclusion for accommodations furnished by nonprofit charitable, education, or religious organizations. Specifies that the additional 2% occupancy tax is to be levied, collected, administered, and repealed in accordance with the act (which requires these actions to be in accordance with GS 153A-155, Uniform provisions for room occupancy taxes).

    Adds an authorization for the levy of an additional 1% room occupancy tax so long as the 3% occupancy tax and additional 2% occupancy taxes have been levied. Requires this additional occupancy tax to be levied, collected, administered, and repealed in accordance with the act.

    Amends the uses of the proceeds of the tax to now require the Tourism Development Authority (Authority) to expend the proceeds for promoting travel and tourism and for tourism-related expenditures. Removes the provision allowing the Authority to contract with an outside entity to advise and assist it in performing its duties.

    Applies to the distribution and use of occupancy tax proceeds on or after July 1, 2024.

    Government, Tax
    McDowell