NC S831

Authorizes municipalities located in counties with populations exceeding 900,000 (as determined by the most recent federal decennial census) to levy an additional 1% room occupancy tax on hotel, motel, inn, and tourist camp rentals subject to state sales tax.

Tax revenue must be used for any public purpose within the municipality and is administered under existing statutes (G.S. 160A-215) with applicable penalties.

Applies to specific cities and towns listed in statute, including Raleigh, Charlotte, Greensboro, Winston-Salem, Durham, and others, as well as municipalities in Avery and Brunswick Counties.

Appropriates $25,000 to the Department of Commerce for the 2020-2021 fiscal year to study the anticipated effects on tourism from the authorized tax rate increase.

Becomes effective upon enactment.