NC S874

Authorizes the City of Sanford to levy a room occupancy tax of up to 3% on gross receipts from hotel, motel, inn, and similar lodging facilities subject to state sales tax.

Creates a Sanford Tourism Development Authority to receive net occupancy tax proceeds, with two-thirds used to promote travel and tourism and one-third for operation and maintenance of the Dennis A. Wicker Civic Center.

Creates Harnett County District H (excluding Averasboro Township) with authority to levy a room occupancy tax of up to 6% on lodging facilities within the district.

Establishes a Harnett County District H Tourism Development Authority to receive net tax proceeds, with at least two-thirds used for travel and tourism promotion and remainder for tourism-related expenditures in the district.

Amends G.S. 160A-215(g) and G.S. 153A-155(g) to include Sanford and Harnett County District H in the list of municipalities and county districts authorized to levy occupancy taxes.