NC S945

Authorizes the City of Southport to levy an additional room occupancy tax of up to 2% on hotel, motel, inn, and private residence rentals, in addition to the existing 3% tax.

Requires net proceeds from the new 2% additional tax to be used exclusively for beach renourishment and protection.

Clarifies that the original 3% tax proceeds continue to be remitted to the Southport Tourism Development Authority for tourism promotion and tourism-related expenditures.

Maintains existing administration, collection, and enforcement provisions from G.S. 160A-215 and related statutes.

Effective upon becoming law.