NC H433

Authorizes Wilson County Board of Commissioners to levy an additional room occupancy tax of up to 3% on gross receipts from rental of accommodations.

Additional tax is imposed in addition to the existing occupancy tax already authorized under current law.

Levy, collection, administration, and repeal of the new tax must follow the same procedures as the existing occupancy tax.

Wilson County may only impose the additional 3% tax if it also levies the existing occupancy tax authorized under current law.

Bill becomes effective upon enactment.