Bill Summary for H 231 (2023-2024)
|View NCGA Bill Details||2023-2024 Session|
AN ACT TO CONFORM AND INCREASE THE YANCEY COUNTY OCCUPANCY TAX AUTHORIZATION.Intro. by Greene.
|View: All Summaries for Bill||Tracking:|
House committee substitute to the 1st edition makes the following changes.
Amends SL 1987-140, as amended, to make the room occupancy tax applicable to the gross receipts derived from the rental of an accommodation within the county that is subject to sales tax (was, applicable to the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county is subject to sales tax). Removes the provision limiting the use of the tax proceeds for the direct benefit of the county. Amends the definition of tourism-related expenditures so that it includes those designed to increase the use of accommodations (was, the use of lodging facilities), meeting facilities, or convention facilities in the county or to attract tourists or business travelers to the county (was, to the district). Requires that at least one-half of the individuals on the Tourism Development Authority be currently active in the promotion of travel and tourism in the county (was, district). Makes additional clarifying and technical changes.
Amends the act's short title.