AN ACT TO AUTHORIZE ROWAN COUNTY TO LEVY AN ADDITIONAL THREE PERCENT OCCUPANCY TAX, TO MAKE ADMINISTRATIVE CHANGES TO ROWAN COUNTY'S EXISTING OCCUPANCY TAX LEGISLATION, AND TO REPEAL THE CITY OF SALISBURY'S AUTHORITY TO LEVY AN OCCUPANCY TAX.
Authorizes the following cities and towns in Rowan County to levy an occupancy tax, as described below: Landis, Faith, Spencer, East Spencer, China Grove, Rockwell, Granite Quarry, Kannapolis, and Cleveland.
Authorizes the relevant city or town council 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes). Requires the relevant Tourism Development Authority (TDA) to use at least twoäóïthirds of the occupancy tax proceeds to promote travel and tourism in the city and the remainder for tourismäóñrelated expenditures. Mandates that at least oneäóïthird of the members of the TDA must be affiliated with businesses that collect the tax in the city and at least oneäóïhalf must be currently active in the cityäó»s travel and tourism promotion. Makes conforming changes to GS 160A-215.
© 2021 School of Government The University of North Carolina at Chapel Hill
This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.