AN ACT TO AUTHORIZE THE TOWNS OF MAGGIE VALLEY AND CANTON TO LEVY AN OCCUPANCY TAX.
Amends Part V of SL 1983-908, as amended, which concerns the Haywood County occupancy tax as follows. No longer excludes accommodations furnished by nonprofit charitable, educational, benevolent, or religious organizations from the occupancy tax. Adds that the Haywood County Board of Commissioners may levy a room occupancy and tourism development tax of 2% of the gross receipts derived from the rental of accommodations taxable under Sections 10 (2% occupancy tax), 10.1 (first additional 1% occupancy tax), and 10.2 (second additional 1% occupancy tax). Prohibits levying this tax unless it also levies those other three taxes. Requires that the levy, collection, administration, and repeal of this tax and the use of revenue from this tax be in accordance with Part V. Requires that the tax proceeds be used to construct one or more of the following: sports parks, a new amphitheater, or a convention center.
Authorizes the Bryson City Town Board of Aldermen to levy a room occupancy tax of up to 2%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 160A-215 (uniform provisions for room occupancy taxes).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 Bryson City Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in Bryson City and the remainder for tourism related expenditures. Requires the Bryson City Town Board of Aldermen to adopt a resolution creating the TDA when it adopts the resolution levying the tax. Makes the TDA a public authority under the Local Government Budget and Fiscal Control Act. Requires at least one-third of the TDA's members be affiliated with businesses that collect the tax in the town, and at least one-half of the members be currently active in the promotion of travel and tourism in the town. Sets out the TDA's duties and reporting requirements.
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