NC H143

Authorizes the City of Sanford to levy a room occupancy tax of up to 3% on gross receipts from rental accommodations subject to state sales tax, with net proceeds remitted quarterly to the Sanford Tourism Development Authority for promoting travel and tourism.

Creates Harnett County District H as a taxing district consisting of all Harnett County excluding Averasboro Township, authorized to levy a room occupancy tax of up to 6% on lodging rentals within the district.

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

Specifies that administration costs deducted from gross proceeds are capped at 3% of the first $500,000 collected annually and 1% of remaining proceeds collected each year in both jurisdictions.

Amends G.S. 160A-215(g) and G.S. 153A-155(g) to include Sanford and Harnett County District H in applicable statutes governing occupancy tax levies.