NC S186

Increases authorization for Sampson County to levy an additional room occupancy tax of up to 3% on hotel and lodging rentals, in addition to the existing 3% tax authorized under prior law.

The additional tax applies to the same accommodations subject to the original tax, including hotels, motels, inns, tourist camps, and similar lodging facilities subject to state sales tax.

Sampson County may only levy the new additional 3% tax if it also levies the original 3% occupancy tax authorized under existing law.

Exempts accommodations furnished by nonprofit charitable, educational, or religious organizations when provided in furtherance of their nonprofit purpose.

Tax administration, collection, and penalties are governed by G.S. 153A-155, with the Tourism Development Authority overseeing tax revenues and promotion of tourism in the county.