Bill Summary for S 140 (2015-2016)

Summary date: 

Mar 3 2015
S.L. 2015-102

Bill Information:

View NCGA Bill Details2015-2016 Session
Senate Bill 140 (Local) Filed Tuesday, March 3, 2015
AN ACT TO AUTHORIZE THE TOWN OF LAKE SANTEETLAH TO LEVY AN OCCUPANCY TAX.
Intro. by J. Davis.

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Bill summary

Authorizes the Lake Santeetlah Town Council to levy a room occupancy tax of up to 3 percent. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes).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 Lake Santeetlah Tourism Development Authority (TDA) to be created and requires the TDA to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the town and the remainder for tourism-related expenditures. Mandates that at least one-third of the members of the TDA be affiliated with businesses that collect the tax in the town and at least one-half must be currently active in the town's  travel and tourism promotion. Makes conforming changes to GS 160A-215.

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