House committee substitute to the 1st edition adds the following new content.  

Part II

Creates a new tax district in Caswell County consisting of all of Caswell County, exclusive of the Town of Yanceyville, to be called Caswell County District C. The District is a body politic and corporate. Provides for the governance of that district by the Caswell County Board of Commissioners and county officers.

Authorizes the Caswell County District C 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Caswell County Tourism Development Authority (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. Makes conforming changes to GS 153A-155.

Part III

Creates a new tax district in Pender County consisting of all of Pender County exclusive of the Towns of Burgaw, Surf City, and Topsail Beach, to be called Pender County District P. The District is a body politic and corporate. Provides for the governance of that district by the Pender County Board of Commissioners and county officers.

Authorizes the Pender County District P 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 Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Pender County Tourism Development Authority (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. Makes conforming changes to GS 153A-155.

Part IV

Makes conforming changes to GS 153A-155(g) (uniform provisions for room occupancy taxes) to include new taxing districts. 

Makes organizational changes.  Makes conforming changes to the act’s titles.