AN ACT TO MAKE VARIOUS OCCUPANCY TAX CHANGES AFFECTING THE CITIES OF SANFORD, SALUDA, JACKSONVILLE, HICKORY AND CONOVER AND AFFECTING THE COUNTIES OF HARNETT, SAMPSON, YADKIN, AND ROWAN.
Conference report makes the following changes to the 2nd edition.
Amends Section 1.1, which authorizes the Sanford City Council to levy a room occupancy tax. Provides that the tax is derived from the gross receipts of the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the city (was, derived from the rental of an accommodation within the city).
Amends Section 1.1(c), which provides for the distribution and use of the tax levied under Section 1.1. Directs the Sanford Tourism Development Authority to use two-thirds of the funds remitted to it under this subsection to promote travel and tourism in Sanford, and to use the remaining one-third for the operation, maintenance, promotion, and renovation of the Dennis A. Wicker Civic Center. Funds for the Center that are not spent or obligated by the close of a fiscal year may be used by the Authority for the promotion of travel and tourism in Sanford.
Makes technical changes.
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