H 213 - Indian Trail/Stallings Occupancy Tax Authorization

• Authorizes the Town of Indian Trail to levy a room occupancy tax of up to 5% on rental accommodations, subject to approval by referendum and Town Council resolution.

• Creates Stallings District S (Union County portion of Stallings) with authority to levy a room occupancy tax of up to 5%, subject to separate referendum and governing body resolution approval.

• Requires at least 10 days' public notice before tax implementation, with effective date on the first day of a calendar month no earlier than the second month after resolution adoption.

• Establishes Tourism Development Authorities for both jurisdictions to receive quarterly tax proceeds (net of up to 3% of first $500,000 and 1% of remaining collections for administration) and allocate at least two-thirds toward travel and tourism promotion.

• Amends G.S. 160A-215(g) to add Indian Trail and Stallings District S to the list of municipalities subject to occupancy tax provisions, with bill effective upon enactment.