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NC H69

Bill

Status

Engrossed

3/16/2023

Primary Sponsor

Michael Wray

Click for details

Origin

House of Representatives

2023-2024 Session

AI Summary

  • Warren County Board of Commissioners may levy a 5% room occupancy tax on rental accommodations subject to state sales tax, in addition to existing state and local sales taxes
  • County shall remit net proceeds to Warren County Tourism Development Authority on a quarterly basis, with at least two-thirds used to promote travel and tourism and remainder for tourism-related expenditures
  • Administration costs capped at 3% of first $500,000 in gross proceeds annually and 1% of remaining gross receipts
  • Tourism Development Authority must include at least one-third members affiliated with businesses collecting the tax and at least one-half members active in tourism promotion
  • Act becomes effective upon passage and adds Warren County to the list of counties authorized to levy occupancy taxes under G.S. 153A-155

Legislative Description

Warren County Occupancy Tax

Authorities; Counties; County Commissioners; Hotels & Motels; Local; Local Government; Taxation; Taxes

Last Action

Re-ref Com On Rules and Operations of the Senate

6/21/2023

Committee Referrals

Rules and Operations of the Senate6/21/2023
Finance6/12/2023
Rules and Operations of the Senate3/16/2023
Rules, Calendar, and Operations of the House3/8/2023
Finance2/21/2023
Local Government2/9/2023

Full Bill Text

No bill text available