Bill Summary for H 350 (2021-2022)

Summary date: 

Apr 22 2021

Bill Information:

View NCGA Bill Details2021
House Bill 350 (Local) Filed Monday, March 22, 2021
AN ACT TO AUTHORIZE WARREN COUNTY TO LEVY AN OCCUPANCY TAX.
Intro. by Garrison, Willingham.

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Bill summary

House committee substitute makes the following changes to the 1st edition.

No longer excludes from the authorized room occupancy tax accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose. Now directs the Warren County Board of Commissioners (board) to adopt a resolution creating the Warren County Tourism Development Authority (TDA) when the board adopts a resolution levying a room occupancy tax, providing that the TDA is a public authority under the Local Government Budget and Fiscal Control Act (previously required the board to adopt a resolution modifying the TDA to conform with this description). Makes technical changes. 

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