Bill Summary for H 1057 (2021-2022)

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Summary date: 

Jun 7 2022
S.L. 2022-40

Bill Information:

View NCGA Bill Details2021
House Bill 1057 (Local) Filed Wednesday, May 25, 2022
AN ACT TO MAKE ADMINISTRATIVE CHANGES TO THE MITCHELL COUNTY OCCUPANCY TAX; TO EXTEND THE TIME PERIOD FOR WHICH THE CITIES OF HICKORY AND CONOVER MAY USE TWO-THIRDS OF THEIR OCCUPANCY TAX PROCEEDS FOR CONVENTION CENTER EXPENDITURES; AND TO MODIFY THE USES OF THE BUNCOMBE COUNTY OCCUPANCY TAX.
Intro. by Greene.

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Bill summary

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

Further amends Section 1, SL 1987-141, which authorizes the Mitchell County Board of Commissioners (board) to levy 3% occupancy tax on rental accommodations. Updates a statutory cross-reference. Adds the following new content to SL 1987-141. Enacts news subsection (a1), authorizing the board to levy an additional room occupancy tax of up to 3 percent; conditions levy of the tax under new subsection (a1) upon also levying the tax under subsection (a). Provides for the levy, collection, administration, and repeal of the taxes authorized by the act as provided in GS 153A-155; makes conforming repeals to previous provisions providing for the same. Provides for penalties under State law and makes conforming deletions. Restricts the use of proceeds of the taxes levied under subsection (a) and new subsection (a1) to the Mitchell County Tourism Development Authority (TDA), with at least two-thirds required to be used to promote travel and tourism in the county, with the remainder for tourism-related expenditures. Sets forth three defined terms. 

Directs the creation of the TDA upon the board adopting a resolution to levy the occupancy tax, including that the TDA is a public authority under the Local Government Budget and Fiscal Control Act. Requires the resolution to provide for membership, terms of office, and filling of vacancies on the TDA, including that membership be one-third individuals affiliated with businesses collecting the tax and at least one-half individuals who are currently active in the promotion of travel and tourism in the district. Requires designation of the chair and member compensation, if any. Requires the TDA to meet at the call of the chair and adopt procedural rules. Names the county finance officer as the ex officio officer. Charges the TDA with expending the net proceeds of the occupancy tax and promoting travel and tourism in the county, and making tourism-related expenditures in the county. Directs the TDA to quarterly report to the board, as well as at the close of the fiscal year, on its receipts and expenditures for the preceding quarter and for the year.

Makes conforming changes to include Mitchell County within the scope of GS 153A-155.

Changes the act's long title.