House committee substitute to the 1st edition replaces the content of the 1st edition with the following.
Increases Haywood County’s (County) authority to impose an occupancy tax under Part V of SL 1983-908, as amended, from 2% of gross receipts of the specified rentals to 6% of gross receipts derived from the rental of an accommodation within the county subject to State sales tax. Removes both of the optional 1% occupancy taxes. Makes conforming changes. Requires the County to remit the net proceeds of the tax on a quarterly basis (was, monthly) to the County’s Tourism Development Authority (TDA). Requires the TDA to use one-third of the funds for tourism-related expenditures in the county and two-thirds to promote travel and tourism in the county (was, TDA had to use at least two-thirds of the remitted funds to promote travel and tourism with the remainder for tourism-related expenditures). Decreases the TDA’s members from fifteen to eight. Details residency requirements for the TDA members who: (1) own or operate the specified lodging and (2) own or operate tourism-related businesses. Decreases the number of members who own or operate lodging from six to four. Removes the four at-large members. Reduces the number of ex officio nonvoting members from three to one (the County finance officer). Designates the TDA member who is on the County Board of Commissioners a voting member. Removes the Executive Director of the County Economic Development Commission. Removes provisions pertaining to terms, specifying that TDA members are not compensated, and describing how vacancies are filled. Requires the Board to provide for members’ terms of office and filling of vacancies on the TDA by resolution. Tasks the Board with designating a chair and determining the amount of compensation, if any, to be paid to TDA members. Removes provisions limiting the chair’s ability to vote. Changes the County finance officer’s duty from the TDA’s ex officio account to the TDA’s ex officio finance officer. Requires the TDA to expend tax proceeds on promoting travel and tourism and for tourism related expenditures. Makes technical changes. Requires that the Board of Commissioners adopt a resolution modifying the TDA when it adopts a resolution levying an increase in the room occupancy tax as authorized in this act. Makes conforming changes to the act’s long and short titles.
HAYWOOD COUNTY OCCUPANCY TAX MODS (NEW).
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View NCGA Bill Details(link is external) | 2025-2026 Session |
AN ACT TO INCREASE HAYWOOD COUNTY'S AUTHORITY TO LEVY AN OCCUPANCY TAX AND TO MAKE OTHER ADMINISTRATIVE CHANGES.Intro. by Pless.
Bill History:
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Fri, 21 Feb 2025 House: Filed(link is external)
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Fri, 21 Feb 2025 House: Filed(link is external)
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Mon, 24 Feb 2025 House: Passed 1st Reading(link is external)
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Mon, 24 Feb 2025 House: Passed 1st Reading(link is external)
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Tue, 20 May 2025 House: Reptd Fav Com Substitute(link is external)
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Tue, 20 May 2025 House: Ruled Material(link is external)
Bill Summaries:
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Bill H 169 (2025-2026)Summary date: May 20 2025 - View Summary
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Bill H 169 (2025-2026)Summary date: Feb 21 2025 - View Summary
Repeals Part V of SL 1983-908, as amended, which is the Haywood County Occupancy Tax authority. Directs that the repeal does not affect the rights or liabilities of the State, a taxpayer, or another person arising under an enactment amended or repealed by the act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed enactment before the effective date of its amendment or repeal. Directs the Haywood County Tourism Development Authority (TDA) to expend any funds remitted to it within six months of the repeal of the tax, and only for its allowed purposes under law. Directs Haywood County Board of Commissioners (Board) to adopt a resolution dissolving the TDA at the earlier of either the date by which all funds are expended by the TDA or six months after the repeal of the occupancy tax. Directs that any funds not used by the TDA before its repeal will be used by the Board for the same purposes. Effective July 1, 2025.
The committee substitute to the 1st edition changes the act's long title. The previous long title was: AN ACT TO REPEAL THE AUTHORITY FOR HAYWOOD COUNTY TO IMPOSE AN OCCUPANCY TAX.