Bill Summaries: H518 AUTHORIZE ADD'L PERSON COUNTY OCCUPANCY TAX.

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  • Summary date: Jun 18 2011 - View Summary

    AN ACT TO AUTHORIZE AN ADDITIONAL ONE PERCENT OCCUPANCY TAX FOR PERSON COUNTY. Summarized in Daily Bulletin 3/29/11 and 6/2/11. Enacted June 16, 2011. Effective June 16, 2011.


  • Summary date: Jun 2 2011 - View Summary

    House committee substitute makes the following changes to 1st edition. Deletes amendments made to subsection (c) of Section 14 of SL 1997-364 (distribution and use of tax revenue) in the previous edition, and rewrites the subsection to direct Person County, on a quarterly basis, to remit the net proceeds of the occupancy tax to the Person Tourism Development Authority, which must use at least two-thirds of the funds to promote travel and tourism in Person County and the remainder for tourism-related expenditures.


  • Summary date: Mar 29 2011 - View Summary

    Amends Section 14 of SL 1997-364 to allow Person County to levy an additional room occupancy tax of up to 1% of 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 that is subject to the state’s sales tax under GS 105-164.4(a)(3). Prohibits Person County from levying the additional tax unless it levies the 5 percent occupancy tax previously authorized. Specifies that proceeds from the additional 1% tax are earmarked for operating the Person County Museum of History.