AN ACT TO CREATE HERTFORD COUNTY DISTRICT H AND TO AUTHORIZE THE LEVY OF AN OCCUPANCY TAX IN THE DISTRICT.
Recodifies Section 1 of SL 1987-979, as amended, as it applies to Hertford County only, as Sections 2 and 3 of the act. Provides a savings clause for rights and liabilities arising or tax refunds or credits accrued under the law rewritten and recodified by the act before the date the act becomes law.
Authorizes Hertford County Board of Commissioners (Board) to levy an occupancy tax of 3%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes; previously detailed in SL 1987-979). Requires the County to quarterly remit net proceeds, as defined, of the occupancy tax to the Hertford County Tourism Development Authority (TDA), which is required to use at least two-thirds of the funds remitted to promote travel and tourism and the remainder for tourism-related expenditures, as those terms are defined.
Directs the Board to adopt a resolution modifying the Hertford County Tourism Development Authority (TDA) within 60 days of the date the act becomes law, as follows. Requires that the resolution provide that the TDA is a public authority under the Local Government Budget and Fiscal Control Act. Requires the resolution to provide for TDA membership, terms, filling of vacancies, compensation, designation of a chair, meetings, and adoption of procedural rules, as specified. Requires the county finance officer to be an ex-officio member. Details the duties of the TDA, requiring quarterly and annual reports to the Board for its receipts and expenditures.
Creates a new tax district in Hertford County consisting of the part of the County located outside of incorporated areas of Ahoskie and Murfreesboro, to be called Hertford County District H. The District is a body politic and corporate. Provides for the governance of that district by the Board and county officers.
Authorizes the Hertford County District H 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 as if the District were a county. Requires the District to quarterly remit net proceeds to the TDA. Requires the TDA deposit the net proceeds into a special fund, as specified. Requires the 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, as those terms are defined.
Makes conforming changes to GS 153A-155.