H 1039 Summary

• Increases Sampson County's room occupancy tax authorization from 3% to 6% by allowing an additional 3% tax on hotel and lodging rentals.

• Modifies Yadkin County District Y jurisdiction to exclude only the Town of Jonesville (rather than all incorporated areas) and removes Yadkinville from the general occupancy tax statute.

• Changes Jacksonville's occupancy tax revenue use: requires two-thirds for tourism promotion and one-third for tourism-related expenses, with a temporary requirement (until July 1, 2026) that half of tourism-related funds support a sports complex construction.

• Authorizes the City of Sanford to levy up to 3% occupancy tax on room rentals, with two-thirds of net proceeds funding tourism promotion and one-third supporting the Dennis A. Wicker Civic Center.

• Creates Harnett County District H as a taxing district authorized to levy up to 6% occupancy tax, with at least two-thirds of proceeds promoting travel and tourism and the remainder for tourism-related expenditures.

• Restructures Cumberland County occupancy tax revenue distribution: 47% for capital improvements, 26% for event promotion, 20% for tourism marketing, and 7% for economic development marketing; allows the prepared food tax to fund arena facilities and tourism-related purposes.