occupancy tax overview€¦ · web viewsl 97-364 6/24/88 not to exceed 5% (see 97-364) criminal...

OCCUPANCY TAX OVERVIEWUpdated through the 2007 Regular Session

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ENACTED

AMOUNT OF TAX

HOW ALLOCATED GOVERNING BODY

NOTES

AhoskieSL 2006-164

7/06 Up to 3% At least 2/3 of the net proceeds to promote tourism; remainder for tourism-related expenditures.

Tourism Development Authority

Conforms to guidelines

Occupancy Tax RatesUpdated 8/24/07 by: Trina Griffin

http://www.ncleg.net/Sessions/2005/Bills/House/HTML/H2445v4.html

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ENACTEDAMOUNT OF TAX


NOTES

Alamance County SL 87-950

6/24/88 3% 2/3 to the TDA to be used only to further the development of travel, tourism, and conventions in the county through State, national, and international advertising and promotion. 1/3 to county to be used for acquiring, constructing, financing (including debt service), maintaining, and operating civic centers, arts centers, libraries, parks, museums, and recreational facilities and for visitor-related programs and activities including, but not limited to, museums and other art or cultural programs, events, and festivals.

TourismDevelopmentAuthority

Quarterly reports toCounty Commissioners Revenue distributed monthly.

City of AlbemarleSL 91-915 RepealedSL 01-434, Part IV

Authority to levy tax repealed by SL 01-434, Part IV

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http://www.ncleg.net/EnactedLegislation/SessionLaws/RTF/2001-2002/SL2001-434.rtf



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Alleghany CountySL 91-162SL 2004-106

5/29/91 3% 100% to Alleghany County Chamber of Commerce.

At least 2/3 to promote travel & tourism; remainder for TRE

Chamber of Comerce (committee of 5, which includes lodging operators)

When the annual net proceeds exceed $100,000, the commissioners shall establish a TDA.

All other administrative provisions are uniform

Anson CountySL 01-434, Part II.

10/11/2001 3% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.


Conforms to uniform provisions.

Ashe CountySL 91-163

5/29/91 3% 1/3 to Ashe County Chamber of Commerce for travel and tourism; 2/3 to general fund for any public purpose. Revenue distributed quarterly.

CountyOfficials

Aversboro Township in Harnett CountySL 87-142SL 01-439, Part XII.

5/5/87 Up to 6% 2/3 to promote travel and tourism; 1/3 for tourism-related expenditures


Levied by Harnett County Board of Commissioners

Avery CountySL 93-472 RepealedSL 97-410 SL 2001-439, Part XVI.

7/23/93 Authority to levy tax repealed by SL 01-439, Part XVI.

Bald Head Island SL 91-664SL 93-617SL 97-364

7/12/91 Not to exceed 6%.

To promote tourism in the village and for tourism-related expenditures. Tourism-related expenditures include criminal justice system, fire protection, public ties & utilities, health facilities, solid waste & sewage treatment, control & repair

Village Council An operator who collects the occupancy tax may deduct from the amount remitted to the village a discount equal to the discount the State allows the operator for State sales and use tax purposes. If Brunswick

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of water-front erosion. The funds may not be used for services normally provided by the village on behalf of its citizens unless these services promote tourism and enlarge its economic benefits by enhancing the ability of the village to attract and provide for tourists.

County is authorized to levy a room occupancy tax, the combined room occupancy tax rates for Brunswick County and any city or town located in that county may not exceed six percent (6%).

Town of Banner ElkSL 89-318SL 93-428SL 2000-103SL 2002-94

6/14/89 6% Effective 10/1/00 – 10/1/10: At least 1/3 to promote travel and tourism and 2/3 for tourism-related expenditures, which includes capital expenditures and expenditures required to make the downtown tourist area and nearby green areas more accessible, attractive, and usable to pedestrian tourists.Effective 10/1/10: 2/3 to promote travel and tourism, and 1/3 for tourism related expenditures and deletes capital expenditures and expenditures required to make the downtown tourist area and nearby green areas more accessible, attractive, and usable to pedestrian tourists from definition of “tourism-related expenditures”


SL 00-103 made most provisions uniform, including establishment of TDA.

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Town of Beech MountainSL 87-376SL 2001-434SL 2002-94

6/16/87 6% The Authority shall segregate the funds into 2 separate accounts based on the county from which the proceeds were collected. Net proceeds collected from accommodations in Watauga County shall be credited to a Watauga Proceeds Account. For the 1st 7 years, the TDA must use 1/3 of the funds in this account to promote travel and tourism and the remainder for tourism-related expenditures. After 7 years, 2/3 shall be used to promote travel and tourism and 1/3 for tourism-related expenditures. Net proceeds collected from accommodations in Avery County shall be credited to an Avery Proceeds Account. The TDA shall use at least 2/3 of the funds in this account to promote travel and tourism in Beech Mountain and the remainder for tourism-related expenditures.


SL 01-434 only amended the use and distribution provisions. Beech Mountain may not levy the second 3% authorized by SL2002-94 if Beech Mountain District W is levying an occupancy tax.

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Beech Mountain District WSL 2001-434, Part VII.

10/11/01 Up to 3% For the 1st 7 years, the TDA shall use at least 1/3 to promote travel and tourism in District W and the remainder for tourism-related expenditures. After 7 years, the TDA shall use at least 2/3 to promote travel and tourism in District W and the remainder for tourism-related expenditures.

Beech Mountain Town Council shall remit net proceeds on a quarterly basis to Beech Mountain TDA.

District W is the part of Beech Mountain that lies in Watauga County.

City of BelmontSL 2005-220

7/26/2005 Up to 3% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.

Belmont TDA Conforms to uniform guidelines.

BensonSL 2006-120

7/06 Up to 2% At least 2/3 to promote travel and tourism in Benson; remainder for tourism-related expenditures in Benson.

Johnston County TDA

Proceeds shall supplement rather than supplant any proceeds being used in the town derived from county tax.

Town of Blowing Rock SL 87-171SL 2003-281


Blowing Rock TDA

Conforms to uniform guidelines.

Boiling SpringsSL 2006-148

7/06 Up to 3% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.


Complies to uniform provisions.

Town of BooneSL 87-170

5/11/87 3% 60% of net proceeds to the Boone Tourism Development Authority to further the development of travel, tourism and conventions for the town of Boone. The remainder of the proceeds goes to the general fund to be used for any lawful purpose. Revenue distributed quarterly.


3% merchant discount. Quarterly reports to Town Council

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Brunswick CountySL 97-364

8/6/97 1% Promote travel and tourism. Brunswick Tourism Development Authority

TDA may not use more than 10% for administrative expenses, including salaries and benefits. Report quarterly.

Buncombe CountySL 83-908SL 85-942SL 2001-162

7/21/836/4/01

4% •¾ used only to further the development of travel, tourism, and conventions in the county through State, national, and international advertising and promotion•¼ remitted to Tourism Product Development Fund to provide financial assistance for major tourism projects in order to significantly increase patronage of lodging facilities in Buncombe County


Quarterly report to County Commissioners. TDA may not use more than 10% of the revenue distributed to it for administrative expenses.

BurgawSL 2006-167




Burke CountySL 89-422SL 95-143SL 2007-265

6/23/89 6% May allocate 50% to economic development and 50% to tourism or in any other ratio the commissioners consider appropriate.

County Commissioners

3% merchants discount

Cabarrus CountySL 89-658SL 2001-439, Part XVII.

7/8910/4/01

Not less than 3%, not more

than 6%(See Notes)

To develop or promote tourism, tourist-related support services and facilities, tourist-related events, tourist-related activities, or tourist attractions.

County Tourism Authority

•Currently levying 5%.•Revenue distributed monthly.

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Caldwell CountySL 87-472

6/25/87 3% 15% of funds for administrative expenses related to promoting tourism and industrial growth. Remainder: 50% to promote travel & tourism & sponsor tourist-oriented events; 50% to promote industrial and economic growth. Revenue distributed quarterly.

Caldwell County Chamber of Commerce

This does not apply to the Town of Blowing Rock. 3% merchant discount.

Camden CountySL 2004-120


Camden TDA Conforms with uniform guidelines.

As of date of enactment, no lodging facilities in Camden County

Town of Carolina BeachSL 2002-138

10/2002 Up to 3% 50% to promote travel and tourism; 50% for tourism-related expenditures

Cape Fear Coast Convention and Visitors Bureau (set up as a Tourism Development Authority)

The county collects and administers the tax on the town's behalf.

Town of CarrboroSL 2001-439, Part XIV

10/15/01 Up to 3% 2/3 to promote travel and tourism; 1/3 for tourism-related expenditures.


Conforms to all uniform provisions

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Carteret CountySL 87-375 Repealed.SL 89-171 Repealed.SL 2001-381SL 2005-120

6/16/877/89

8/20/016/28/2005

2002-2008: 5%

2008-2010:6%, if certain conditions are

met; otherwise, the rate remains

5%

2010 forward:5% or 6%(See next column)

(See Notes)

2002-2008: 50% - Remitted to the TDA and used to promote travel and tourism. 50% - Retained by county and used for beach nourishment on Bogue Banks (minus amounts distributed to certain municipalities). 2008-2010: If levying 6% (See Notes): 3¢ - To promote travel and tourism2.5¢ - Beach nourishment.05¢ - Convention center.

If levying 5%:50% - To promote travel and tourism 50% - Beach nourishment.

2010 forward: If levying 6%:3¢ - To promote travel and tourism2¢ - Beach nourishment 1¢ - Convention center

If levying 5%:60% - To promote travel and tourism40% - Beach nourishment

Funds to promote travel and tourism administered by Carteret County Tourism Development Authority

Remaining funds administered by Board of Commissioners.

Beginning with tax collections on and after July 1, 2006, the county is authorized to levy an add'l. 1% if (1) a development plan for the construction of a convention center has been approved by June 30, 2008, and (2) there is a signed contract for construction to begin no later than July 1, 2009.

The TDA's administrative expenses are limited to 10% and may not include operating visitors' centers.

The Board shall establish the Carteret County Beach Commission to advise them on strategies for beach nourishment.

•In 2003, the Board of County Commissioners voted to rescind the occupancy tax.

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Town of CarySL 89-874

7/9/90 3% 50% up to $100,000 for tourism promotion; balance to general fund for “visitor- related” programs and activities.

Town officials & new tourism commission

Annual budget approval & quarterly reports to Town Council. 1% merchant discount. Authority repealed – 91-594. See notes at end.

Town of Caswell BeachSL 91-664SL 97-364

7/12/91 Not to exceed 5% (see SL 97-

364)

First 3% for Tourism-related expenditures. Additional 2% only for beach renourishment and protection.

Town Council Tourism-related expenditures include criminal justice system, fire protection, public facilities & utilities, health facilities, solid waste & sewage treatment control & repair of waterfront erosion.

Town of Chapel HillSL 87-460

6/23/87 No more than 3%

No less than 10% of revenues used to provide funding for visitor information services & support cultural events.

Town Council will decide on allocation of revenues during budgeting process with particular consideration for visitor information services and cultural events. 1% discount

Chatham CountySL 93-642

7/1/94 Up to 3% 2/3 of the net proceeds to promote travel and tourism related expenditures.

Chatham County Board of Commission

Cherokee CountySL 83-1055

7/2/84 3% Development, advertising, and promotion of tourism, travel, and conventions.


Quarterly reports to county commissioners.

Chowan CountySL 89-174SL 2006-129

7/897/06

6% At least 2/3 to promote tourism; remainder for tourism-related expenditures.

TourismDevelopmentAuthority

Quarterly reports to county commissioners.

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Clay CountySL 85-969SL 87-118SL 87-195SL 2006-120

7/11/867/06

3% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.

County Commissioners. When net proceeds exceed $150,000, county must establish TDA to administer proceeds.

Cleveland CountySL 89-173

5/31/89 3% Any public purpose. County Commissioners

3% merchant discount

Columbus CountySL 95-530 (see also SL 95-540)

7/29/95 Up to 3% Promote travel and tourism through advertising and promotional activities. Make expenditures that will facilitate and promote tourism such as building visitor center, coliseum or convention facility.

Columbus County Tourism Board

Administrative cost not to exceed 7%

City of ConoverSL 85-929SL 87-319

7/8/86 Not less than 3% nor more

than 5%

Development of tourist-related facilities and events. Revenue distributed monthly.

TourismDevelopment Authority

Quarterly report to Hickory; Conover Town Councils. Joint authority with Hickory. Audit conducted as part of the municipal corporation.

Town of Cornelius See Mecklenburg;

SL 2001-402

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Craven CountySL 83-980SL 95-721SL 96-20, 2nd Extra SessionSL 99-286

6/24/84

7/13/99

3% plus 3% additional tax

Promote travel and tourism. Salaries, benefits, and expenses of Visitor Information Center, other expenses that encourage travel & tourism. 35% of net proceeds in excess of $100,000 of first 3% and the additional 3% is remitted to the Room Tax Trust Fund for construction of a convention facility in New Bern and a tourist center in Havelock.


Annual report to county commissioners

SL 99-286 made levy, administration and penalty provisions uniform.

CrossnoreSL 2001-439, Part XVI.SL 2002-94

10/15/019/2002

Up to 6% 2/3 to promote travel and tourism; 1/3 for tourism-related expenditures


Complies with uniform provisions

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Cumberland CountySL 83-983SL 2001-484

6/26/8412/6/01

After 1/1/02: 4%

After 1/1/04: 5%

After 1/1/05: 6%

The first 3%:50% - For the benefit of the Cumberland County Auditorium Commission to help finance major repairs, renovation, rehabilitation, or other capital improvements to its existing facilities and any new improvements.50% - For advertising the auditorium and promoting travel and tourism.Add'l. Tax:50% - Remitted to the TDA to promote travel and tourism and for tourist-related expenditures50% - Remitted to the Arts Council of Fayetteville/Cumberland County for arts festivals and other arts events that will draw tourists. The TDA and the Arts Council are encouraged to give favorable consideration to tourism-related expenditures of the Seniors Call to Action Team (SCAT) and the MLK, Jr. Committee.

For funds used to promote travel and tourism: TDA

Remaining funds remitted directly to Auditorium Commission and the Arts Council.

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Currituck CountySL 87-209SL 91-155SL 99-155SL 2004-95

5/18/87 Up to 6% 1 st 3% : 100% for tourism-related expenditures, including beach nourishment.2 nd 3% : At least 2/3 to promote travel and tourism and the remainder for TRE

TDA The TDA is composed of 6 members: 5 voting members and1 ex officio nonvoting member. The voting members are the 5 county commissioners and the 1 nonvoting member is the county's designated travel and tourism representative.

Dare CountySL 85-449SL 85-826SL 91-177SL 91-906SL 2001-439, Part VII.

6/24/85 5% First 3% - 2/3 is distributed to the municipalities in proportion to the amount of property taxes levied for the preceding fiscal year. The remaining 1/3 is retained by the county. The revenue distributed to the cities and retained by the county may be used only for tourist-related purposes. Additional 1% - To be distributed monthly to the Dare Co. Tourism Board. Of this amount, 75% may be used for administration cost & to promote tourism; 25% may be used for services and programs needed due to impact of tourism.Additional 1% - For beach nourishment.

City and county officials. Dare County Tourism Board

Quarterly report to county commissioners. Tourist-related purposes include construction and maintenance of public facilities & buildings; garbage, refuse, & solid waste collection & disposal; police protection and emergency services.

Town of Davidson See Mecklenburg; SL 2001-402

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Davie CountySL 89-928SL 98-14

7/16/90 3% At least 50% for travel promotion and capital projects related to tourism; balance to general fund.

County officials 3% merchant discount.

DobsonSL 2006-118




Duck(See Dare County)

Dare County shall distribute 35% of the net proceeds of the tax among the incorporated towns in proportion to the amount of ad valorem taxes levied by each town for the preceding fiscal year. The revenue distributed to the towns may only be used for capital expenditures.

Town officials

Duplin CountySL 87-317SL 2005-53

6/8/875/18/2005

Up to 6% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.

County officials, until net proceeds of the tax reach $200,000, then the TDA

No TDA required until the net annual proceeds of the tax reach $200,000.

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Durham CountySL 85-969SL 91-665SL 2001-480SL 2002-36SL 2005-233SL 2006-98

7/11/8612/5/01

7/28/20057/11/06

6% First 3% - Distributed between Durham County (57 ½%) and the City of Durham (42 ½%) and may be used for any public purpose. Add'l. 2% - Remitted monthly to the Durham CVB and may be used only to promote travel and tourism.Add'l 1% - During the first 24 months, the proceeds are remitted to the TDA and used as follows:•To Durham County, up to the first $200,000 to fund the development of a Cultural Arts Master Plan•The TDA will use the next $700,000 to promote travel, tourism, and conventions in the County.To City of Durham, the next $248,000 to fund the design and engineering costs associated with the construction of a Performing Arts Theater.•To Durham County, the next $400,000 for improvements to the Museum of Life and Science, which may include the financing of debt service.•To Durham County, the next $500,000 to be credited to an Arts Reserve Fund and used to implement the Cultural Arts Master Plan.•Any additional proceeds collected in excess of $2,048,000 to promote travel, tourism, and conventions in Durham County.After the first 24 months, the proceeds are remitted to the TDA and used as follows:•To City of Durham, the first $1.4 million collected annually for the design and engineering costs and to finance debt service associated with the construction of the Performing Arts Theater. No more than $2,752,000 of those proceeds may be used for design and engineering costs associated with the construction of the Theater.. •After 32 years, the first $1.4 million collected annually shall be used by the TDA to promote travel and tourism or for tourism related expenditures.•To Durham County, the next $500,000 collected annually for improvements to the Museum of Life and Science, which may include the financing of debt service.

Convention and Visitors Bureau (The CVB is set up as a Tourism Development Authority)

The authority to levy the add'l. 1% authorized by SL2001-480 will be repealed if either (1) a financing plan for the Performing Arts Theater is not approved by the city and disapproved by the county within 64 months after the levy of the tax, or if (2) construction of the Theater has not begun within 64 months after the levy of the tax. SL2002-36 makes administrative changes only SL2006-98 extended time for financing plan and construction start date from 54 months to 64 months after levy of tax.

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•Any additional net proceeds of the above sums will go to promote travel, tourism, and conventions in Durham County.

EdenSL 2005-233

7/28/2005 Up to 2% Based on recommendations from and in consultation with the Eden City Council, the Authority shall use at least 2/3 for tourism promotion and the remainder for tourism-related expenditures.

Rockingham County TDA (must be deposited into a separate Eden Account)

None of the proceeds may be used to promote travel and tourism or for tourism-related expenditures in areas within Rockingham County that are outside of the City of Eden.

Elizabeth CitySL 87-175SL 2005-16

5/11/874/26/2005

Up to 6%(See Notes)

1 st 3¢: 50% for tourism

promotion 25% for tourism-related

expenditures recommended by the Elizabeth City city council and approved by the TDA

25% for tourism-related expenditures recommended by the Pasquotank Co. board of commrs. and approved by the TDA

Remainder to the TDA, at least 2/3 of which to be used for tourism promotion and the remainder for tourism-related expenditures.

Elizabeth City-Pasquotank County TDA(Elizabeth City Area Convention and Visitors Bureau to be established as joint city and county TDA)

Subject to Pasquotank County as primary tax.

Elizabeth City lies partly in Camden, partly in Pasquotank.

ElkinSL 2006-118




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Elk ParkSL 2001-439, Part XVI.SL 2002-94

10/15/019/2002

Up to 6% 2/3 to promote travel and tourism; 1/3 for tourism-related expenditures



Forsyth CountySL 83-908SL 85-924SL 85-33SL 89-870SL 97-408

7/21/83 6% 1. 5% is divided among the municipalities in Forsyth County, other than Winston-Salem, on a pro rate basis, to be used for economic development and cultural and recreational purposes.2. 1/3 of the remaining proceeds to Forsyth TDA to further the development of travel, tourism and conventions.3. 10% of the remaining proceeds divided among cities in county, other than Winston-Salem, in proportion to amount of tax proceeds collected in each city. Must use 2/3 to promote travel and tourism and 1/3 for travel expenses.4. Remainder divided between Winston-Salem and Forsyth County on a pro-rata basis, to be used for economic development and cultural and recreational purposes.

Tourism Development Authority; City officials; County officials

Quarterly reports to county commissioners. May not use more than 10% of the revenue for administrative purposes.

Franklin CountySL 2005-233



Conforms with uniform guidelines.

Town of FranklinSL 2004-105

7/2004 Up to 3% At least 2/3 to promote travel and tourism; remainder for

Tourism Development


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tourism-related expenditures. Authority

GarnerSL 89-660

7/89 Does not exceed 3%

50% of first $100,000 to Convention & Visitors Bureau, remainder for visitor-related programs and activities.

Convention and Visitors Bureau/Town officials

Subject to Wake County as primary tax Quarterly reports to town council; 1% merchant discount. Authority repealed - 91-594. See note at end.

Gaston CountySL 87-618SL 91-49SL 95-172

7/15/87 No more than 3%

Economic development to promote travel and tourism including administrative expenses of the county’s Travel & Tourism office.

Economic Development Commission


City of GastoniaSL 2001-439, Part I.

10/15/01 Up to 3% 2/3 for tourism-related expenditures; 1/3 to promote travel and tourism


City of GoldsboroSL 85-929SL 87-172SL 91-555SL 97-447

7/8/86 Not less than 3% or more than

5%

20% to Tourism Council to "develop tourism, support services, and tourist-related events, and any other appropriate activities to provide tourism related facilities and attractions Remaining 80% used by city to study feasibility of the construction of a civic center in Goldsboro. If center feasible, then the remaining 80% of net proceeds used to provide tourism-related facilities and attractions. Remaining 80% used by city to study feasibility of the construction of a civic

Goldsboro Tourism Council and City Council

Quarterly reports to city council.

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center in Goldsboro. If center feasible, then the remaining 80% of net proceeds used to construct it. If not feasible, at present, then 50% to tourism Council and 50% invested in a special interest bearing fund. If not feasible at all, then 100% of the net proceeds to Tourism Council.

Graham CountySL 85-969SL 87-118SL 87-195

7/11/86 3% Promotion of travel and tourism. Revenue distributed monthly.

Travel and Tourism Authority

Revenue placed in special travel & tourism fund. Authority may not use more than 15% for administrative expenses. Quarterly reports to county commissioners.

Grandfather VillageSL 2001-439, Part XVI.SL 2002-94




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Granville CountySL 93-454SL 2000-103

7/23/937/11/00

3% (10/1/00 – 10/1/07)

5% (Eff: 10/1/07)

Effective 10/1/00 – 10/1/07: Allows TDA to use 2/3 of proceeds for developing facilities for fishing tournaments, skiing tournaments, & boating events; constructing facilities for festivals, & tournament grade multi-purpose athletic facilities; making similar capital expenditures for attracting tourists and business travelers.

Effective 10/1/07: Use 2/3 to promote travel and tourism and the remainder for tourism-related expenditures.


SL 00-103 established TDA, reduced tax from 5% to 3% and specified uses for 10/1/00 – 10/1/07.

City of GreensboroSL 91-22SL 95-380

4/1/91 3% 20% to Greensboro/Guilford County Tourism Development Authority for travel and tourism. 80% to finance the Greensboro War Memorial Coliseum arena, the renovation and expansion of the arena complex, and maintenance of the complex. Upon retirement of coliseum debt; 25% of TDA and 75% to Greensboro to promote travel and tourism.

City officials Tourism Development Authority

Quarterly reports to city council. Annual audit.

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Guilford CountySL 83-988SL 89-39SL 91-93SL 95-540

7/26/84Revised

7/895/91

3% 70% to the Tourism Development Authority. Of this amount, 80% may be used to promote travel and tourism activities and programs. Up to $170,000 of the 20% may be used for tourist-related events, including grant programs. The remainder may be used for conventions, tourism, and capital improvements. 30% of the tax proceeds to High Point. Of this amount 85% may be used to promote travel & tourism activities and programs. The remaining 15% may be used for specific tourist-related events & activities.


Halifax CountySL 87-377SL 2005-46SL 2006-164

6/16/875/17/2005

7/26/06



Conforms to uniform guidelines.

Harnett County See Averasboro Township

Haywood CountySL 83-908SL 85-942SL 87-48SL 95-540

7/21/83 3% (2% 1983 and

1% 1986)

Development, advertising, and promotion of tourism


Tourism Development Authority may use only 15% of funds for administrative purposes. Quarterly report to county commissioners.

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Henderson CountySL 85-962 (Repealed)SL 87-172SL 91-55

5/11/87 No less than 3% nor more than

5%

Proceeds placed in special Travel & Tourism fund which will promote travel and tourism.

Henderson Travel and Tourism Committee

Hertford CountySL 87-979

6/27/88 Up to 3% Any lawful purpose County Commissioners


HendersonvilleSL 85-929SL 87-172

7/8/86Repealed

City of HickorySL 85-929SL 87-319

7/8/86 Not less than 3% nor more

than 5%

Improving, leasing, constructing financing, operating, or acquiring facilities & properties as needed to provide for a civic center facility and development of tourism, support services, tourist related events & any other appropriate activities for providing tourism facilities. Revenue distributed quarterly.

Hickory/ Conover Tourism Development Advisory

Quarterly reports to Hickory & Conover Town Councils. Joint authority with Conover. Audit conducted as part of the municipal corporation’s audit contract.

High PointSL 2001-11(See also Guilford County)

4/3/01 Up to 3%, plus 30% of OT

proceeds levied by Guilford

County

The 3% shall be used only for furniture market promotion and visitor assistance.Of the 30% received from the county, 85% may be used to promote travel and tourism activities and programs. The remaining 15% may be used for specific tourist-related events and activities.

City Council

Holden Beach 6/24/88 Not to exceed First 3% for criminal justice City officials23










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SL 87-963SL 97-364

5%(See SL 97-364)

system, fire protection, health facilities, waste & sewage treatment, control & repair of waterfront erosion Revenue distributed quarterly. Additional 2% only for beach renourishment and protection.

Town of Huntersville See Mecklenburg; SL 2001-402

Hyde CountySL 91-230SL 91-806

6/5/91 3% Any public purpose. The county shall spend 90% of the proceeds collected on the mainland only for the direct benefit of the mainland. The county shall spend 90% of the proceeds collected on Ocracoke only for the direct benefit of the island.

County Commissioners

The board of county commissioners shall appoint a mainland advisory board and an island advisory board to advise the board on the expenditures of the respective 90% of the proceeds for the mainland and the island.

Iredell CountySL 85-570

7/3/85 Not to exceed 3%

Operation & maintenance of civic center. For payment of interest or retiring principal on debt related to a civic center or for promotion of travel and tourism. Revenue distributed monthly.

County officials Must adopt resolution that it intends to proceed with a county civic center.

Jackson CountySL 85-969SL 87-118SL 87-195

7/11/86 3% Promotion of travel and tourism.


Authority may not use more than 15% for administrative expenses.

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Johnston CountySL 87-647

7/20/87 3% For the first two years in which the tax is levied 50% of the net proceeds may go to the Johnston Technical College Auditorium Fund. The remainder of the proceeds will go to the Johnston Co. Tourism Authority. After the first 2 years, all the net proceeds go to the Johnston County Tourism Authority. This revenue may be remitted to listed organizations in towns from which tax is collected. The revenue shall be used for: (1) direct advertising cost for visitor promotions, conventions, and tourism; (2) marketing & promotions expenses; (3) operating expenses for tourist-oriented events; (4) administrative expenses; (5) tourist

Johnston County and the Johnston County

3% merchant discount. TDA may retain up to 1% to cover administrative expenses.

Town of JonesvilleSL 2002-95

9/2002 Up to 3% 2/3 to promote travel and tourism; 1/3 for tourism-related expenditures



KenlySL 2006-120

7/06 Up to 2% At least 2/3 to promote travel and tourism in Benson; remainder for tourism-related expenditures in Benson.

Johnston County TDA

Proceeds shall supplement rather than supplant any proceeds being used in the town derived from county tax.

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Kill Devil Hills(See Dare County)


Town officials

City of Kings MountainSL 2001-439


Kings Mountain TDA

Complies with uniform guidelines.

City of KinstonSL 93-648

7/1/94 3% The net proceeds must be used to further the development of travel, tourism, and conventions in Kinston, to sponsor tourist-oriented events, and to finance related capital projects.

Kinston-Lenoir County Tourism Development Authority

Net proceeds means gross proceeds less the cost to the city of administering and collecting the tax, which may not exceed 7% of the gross proceeds.

Kitty Hawk(See Dare County)


Town officials

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Town of Kure BeachSL 2002-138

10/2002 Up to 3%

(See Notes)

50% to promote travel and tourism; 50% for tourism-related expenditures


Currently, not levying tax. The town may only levy the tax if New Hanover establishes a county TDA. The county collects and administers the tax on the town's behalf.

Lee CountySL 87-538

7/3/87 Up to 3% The proceeds will be held in the capital reserve fund until there is enough revenue to construct a Community Resource Center for Lee County.

Lee County After the Community Resource Center is constructed, the revenue will be used for maintenance of the center. The remainder may be used for any lawful purpose. 3% merchant discount.

Lenoir CountySL 87-561SL 89-576SL 89-770SL 91-76SL 93-648

7/6/87 3% Development of travel and tourism and conventions through advertising and promotions. To sponsor tourist related events and to finance tourist related capital projects. Revenue distributed monthly.

Kinston-Lenoir County Tourism Development Authority

Net proceeds means gross proceeds less the cost to the city of administering and collecting the tax, which may not exceed 7% of the gross proceeds.

City of LexingtonSL 93-602SL 2001-365

7/1/94 Up to 6%. The Authority must use 2/3 of the net proceeds to promote travel and tourism and the remainder for tourism-related expenditures.

Lexington Tourism Authority

If Davidson County is authorized to levy a room occupancy tax, the combined tax ratesfor Davidson County and the town of Lexington cannot exceed 6%.

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Lincoln CountySL 93-549

7/24/93 3% Must use at least 2/3 to promote travel and tourism and the remainder for tourism-related expenditures.

Lincoln County

City of LincolntonSL 2001-439, Part III.

10/15/01 Up to 3% Must use at least 2/3 to promote travel and tourism and the remainder for tourism-related expenditures.


LinvilleSL 2001-439, Part XVI.SL 2002-94




Long Beach(renamed Oak Island)SL 83-985SL 83-908SL 89-857SL 98-207


3% for criminal justice system, fire protection, public facilities and utilities, health facilities, solid waste and sewage treatment, control and repair of waterfront erosion. Revenue distributed monthly.Add’l 2% for beach renourishment and protection only.

City officials

LumbertonSL 83-908SL 83-1028SL 87-935SL 97-361

6/28/84 3% First 3%, 2/3 % to promote travel and tourism'; remainder for tourism-related expenditures with at least $115,000 remitted to the Carolina Civic Center. Additional 3% used for tourism-related expenditures and other public purposes.[Authority expired 8/1/2000]

Lumberton TDA, established in 1997, receives 3% of tax proceeds. Additional 3% goes to City of Lumberton

An additional 3% tax expired 8-1-2000. Limits amount TDA can use for administrative expenses and salaries. Report quarterly.

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Macon CountySL 85-969SL 87-118SL 87-195

7/11/86 3% Promote travel & tourism. Tourism Development Authority

Quarterly report to county commissioners. TDA may use no more than 15% for administrative expenses.

Madison CountySL 97-102SL 2005-118

5/27/976/28/2005

Up to 5% 2/3 to promote travel and tourism. Remainder for tourism-related expenditures

Madison County Tourism Development Authority

Conforms with guidelines.

Manteo(See Dare County)


Town officials

Martin CountySL 91-80SL 2006-127

5/8/917/19/06

Up to 6% 2/3 to promote travel and tourism. Remainder for tourism-related expenditures.


Quarterly report to county commissioners. County commissioners may determine appropriate percentage, not to exceed 5%, for Authority to use for administrative expenses.

Town of Matthews See Mecklenburg; SL 2001-402

McDowell CountySL 85-892

7/3/86 3% Development, advertising, and promotion of tourism. Revenue distributed months.


Quarterly reports to County Commissioners

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Mecklenburg CountySL 83-908SL 89-821SL 89-922SL 95-17, §19SL 2001-402SL 2005-68

Amended 6/28/90

5/26/2005

8% First 3% - Distributed to the City of Charlotte to provide for convention center facilities.Second 3% - Distributed to 6 towns in the county. For the five fiscal years beginning with 2001-2002, the towns of Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville would each receive an amount equal to 50% of the amount of meals tax collected in that town during the previous fiscal year, subject to a cap on the total amount which varies by fiscal year. At the end of this 5-year period, each town would receive each year the greater of (1) 50% of the amount of meals tax collected in the town or (2) an amount agreed upon in an interlocal agreement between the town and the City of Charlotte. The funds distributed to the towns may be used for various tourism-related expenditures. The distribution to the towns will sunset upon the latest of 3 dates (See SL 2001-402, Sec.3)Additional 2% - The add'l. 2% may only be levied upon receiving written confirmation from NASCAR that it will license or otherwise legally authorize the location of the

Mecklenburg County officials

The add'l. 2% shall be remitted to the City of Charlotte.

Amendment adds 1% meals tax effective 1/1/92

Although the distribution of the second 3% comes from occupancy tax proceeds, it is measured by meals tax proceeds.

SL 2001-402, Sec. 4 modified the membership of the Charlotte Coliseum Authority.

SL 2005-68 NASCAR Hall of Fame Financing

The City of Charlotte shall use the proceeds only for the acquisition, construction, repair, maintenance, and financing of a NASCAR Hall of Fame Museum

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Town of Mint Hill See Mecklenburg; SL 2001-402

Mitchell CountySL 87-141

5/5/87 3% Promote travel & tourism to sponsor tourist-oriented events and activities & to finance tourist related capital projects. Revenue distributed quarterly.

Chamber of Commerce


City of MonroeSL 2001-439, Part IV.

10/15/01 Up to 5% For the first 10 years, the Authority must use 2/3 for tourism-related expenditures and the remainder to promote travel and tourism. After 10 years, the Authority must use 2/3 to promote travel and tourism and the remainder for tourism-related expenditures.


Montgomery CountySL 2001-434

10/11/01 Up to 3% 2/3 to promote travel and tourism. Remainder for tourism-related expenditures


Conforms to uniform provisions

Moore CountySL 87-188

5/14/87 3% Further the development of travel, tourism & conventions through state, national and international advertising & promotions.

Tourism and Development Authority

No more than 25% of the funds shall be used for administrative expenses of the Authority. 3% merchant discount. Quarterly report to county commissioners.

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Town of MooresvilleSL 91-296SL 91-577SL 99-258

6/17/91

7/8/99

Not to exceed 6%.

Eff. 7/8/99, may levy add’l 2% (for max. total of 4%). Add’l 2% cannot be levied unless town has levied original OT. Rate when combined w/Iredell Co. cannot exceed 6%

50% to Tourism Development Authority to promote travel & tourism. 50% to general fund for any lawful purpose.

Tourism Development Authority/County officials

Report to county commissioners at close of fiscal year. All disbursements of TDA subject to the approval by Town Board.

SL 99-258 made administration, penalty, and definitions provisions uniform.

City of Mount AirySL 97-410SL 2003-281

8/9/97 Up to 6% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures

Mount Airy TDA Complies with uniform guidelines.

Town of Nags Head(See Dare County)


Town officials

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Nash CountySL 87-32SL 93-545SL 97-255SL 2001-349

3/27/87 Up to 5% First 3%; 2/3 to promote travel and tourism; remainder for tourism-related expenditures. Second 2%: remitted to the City of Rocky Mount to be used only for tourism-related expenditures within Nash County specifically approved in advance by the Nash County TDA

Nash TourismDevelopment Authority

Quarterly report to county commissioners. Operator may deduct from the amount remitted to the county a discount equal to the discount the State allows the operator for collecting State sales and use tax. County may retain its cost of collecting and administering the tax,not to exceed 7% of the amount collected.

New Hanover CountySL 83-908SL 83-987SL 85-726SL 85-971SL 95-540SL 2002-138SL 2003-166SL 2006-167

7/11/86 3% 40% to TDA for tourism promotion. 60% to a special fund for beach nourishment.

Cape Fear Coast Convention and Visitors Bureau (required to be set up as a TDA by February 1, 2003)

New Hanover County District USL 2006-167




NewlandSL 2001-439, Part XVI.SL 2002-94




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North Topsail BeachSL 2001-439, Part V.

10/15/01 Up to 3% Used for beach nourishment Town officials

Oak Island (formerly Yaupon Beach)SL 91-820SL 97-364

7/1/92 Up to 5% (see 97-364)

First 3%, Tourism-related expenditures. Additional 2%, only for beach renourishment and protection.

Town Board of Commissioners

Funds may not be used for services normally provided by the town for its citizens unless these services promote tourism and enhance the ability of the town to attract and provide for tourists.

Ocean Isle BeachSL 83-908SL 97-364


(see 97-364)

First 3% for Criminal justice system, fire protection, health facilities, waste and sewage treatment, control and repair of waterfront erosion. Revenue distributed monthly. Additional 2% only for beach renourishment and protection.

City officials

Ocracoke Township Taxing DistrictSL 2006-128



None of the proceeds may be used for tourism promotion or tourism-related expenditures outside the district.

Onslow CountySL 85-857

7/1/86 3% Deposited in general fund of the county to be used only to further the development of travel, tourism and conventions in the county.

County officials

Orange CountySL 91-392

6/25/91 Up to 3% At least 10% used to provide funding for visitor information services & to support cultural events.

County officials County Commissioners will decide on allocation of revenues during budgeting process.

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Town of OrientalSL 93-695

7/6/94 Not more than 3%. If Pamlico County is authorized to levy a room occupancy tax, the combined tax rates for Pamlico County and the Town of Oriental cannot exceed 6%

The Board must use at least ¼ of the proceeds to promote travel and tourism and the remainder may be used for tourism-related expenditures.

Board of Commissioners of the Town of Oriental.

The term “promote travel and tourism” means to advertise or market an area or activity, publish and distribute pamphlets and other materials, conduct market research, host and conduct tours for travel industry representatives and travel writers, or engage in similar promotional activities that attract tourists or business travelers to the town. The term "tourism-related expenditures" means expenditures that are designed to increase the use of lodging facilities in the town or attract tourists or business travelers to the town and the costs of administering and collecting the tax; the term includes expendituresto construct, maintain, or repair a visitors' center, a convention facility, a museum, an historic attraction, or a publicly owned waterfront structure, but does not include other capital expenditures. An operator who collects the occupancy tax may deduct from the amount remitted to the town a discount equal to the discount the State allows the operator for State sales and use tax purposes.

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Pasquotank CountySL 87-175SL 2005-16

5/11/874/26/2005

Up to 6% 1 st 3¢: 50% for tourism

promotion 25% for tourism-related

expenditures recommended by the Elizabeth City city council and approved by the TDA

25% for tourism-related expenditures recommended by the Pasquotank Co. board of commrs. and approved by the TDA

Remainder to the TDA, at least 2/3 of which to be used for tourism promotion and the remainder for tourism-related expenditures.

Elizabeth City-Pasquotank County TDA(Elizabeth City Area Convention and Visitors Bureau to be established as joint city and county TDA)

If the Pasquotank County Board of Commissioners does not levy a tax or has levied less than 6%, the Elizabeth City Council may, by ordinance, levy a room occupancy tax at a rate that does not exceed 6% when added with the Pasquotank County tax, if any.

Pender CountySL 87-970 RepealedSL 2001-439, Part VI.

6/24/8810/15/01

Up to 3% The proceeds from accommodations in Surf City shall be remitted to Surf City and used for beach nourishment. The proceeds from accommodations in Topsail Beach shall be remitted to Topsail Beach and used for beach nourishment. The remainder of proceeds derived from accommodations in Pender County are shall be remitted to the TDA; 2/3 must be used to promote travel and tourism and the remainder

The proceeds remitted to Surf City and Topsail Beach are administered by the respective town officials. The proceeds from accommodations located in the county are administered by the TDA

There is an interlocal agreement between county and towns whereby the towns collect and administer the tax.

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must be used for tourism-related expenditures.

Person CountySL 97-364

8/6/97 Up to 5% First 4 years, use 2/3 for specified projects and remainder to promote travel and tourism. Subsequent years use 2/3 to promote travel and tourism and remainder for tourism-related expenditures.

Person TDA Report quarterly

Pilot MountainSL 2006-118




Town of Pineville See MecklenburgSL 2001-402

Pitt CountySL 87-143SL 93-410

5/5/877/20/93

3%; additional tax up to 3%

2/3 of the funds from the initial 3% shall be used to promote travel and tourism in Pitt County and the City of Greenville and the remainder used only for tourism-related expenditures. The proceeds from the additional 3% shall be used to reimburse the City of Greenville and Pitt County for any funds they have advanced to purchase property for a convention center. After full reimbursement of the city and county, the money shall be used to finance a convention center.

Pitt-Greenville Convention and Visitors Authority

Submit budget for processing and approval through regular budget procedure. Quarterly report to county commissioners & city council. Annual audit conducted & distributed to county and city. The county may retain its costs of administering and collecting the tax, not to exceed 7% of the amount collected.

Polk CountySL 85-969

7/11/86 3% Promotion of travel and tourism.

County Officials

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City of RaleighSL 85-850

7/1/86 3% First $1,000,000 to the Convention & Visitors Bureau to promote conventions and tourism. Remainder to city to promote travel tourism and for capital needs related to tourism.

Convention & Visitor Bureau/City officials

Annual budget approval. Quarterly reports to City Council. May be audited upon reasonable notice. 1% merchant discount. Authority repealed 91-594. See notes at end.

Randolph CountySL 97-342

7/28/97 Up to 5%

(See Notes)

2/3 for travel and tourism; remainder for tourism-related expenditures.

Randolph Tourism Development Authority

•Currently levying 3%.•Report to county commissioners quarterly and at the close of the fiscal year.

ReidsvilleSL 2005-233

7/28/2005 Up to 2% Based on recommendations from and in consultation with the Reidsville City Council, the Authority shall use at least 2/3 for tourism promotion and the remainder for tourism-related expenditures.

Rockingham County TDA (must be deposited into a separate Reidsville Account)

None of the proceeds may be used to promote travel and tourism or for tourism-related expenditures in areas within Rockingham County that are outside of the City of Reidsville.

Richmond County 6/24/8810/15/01

6% 50% to promote travel and tourism in Richmond County; 50% for tourism-related expenditures in the City of Rockingham that are mutually agreed upon by the county TDA and the Rockingham City Council.


Quarterly report to county commissioners. Authority may not use more than 15% for administrative expenses.

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Richmond CountySL 87-969SL 2001-439, Part XIII.Roanoke RapidsSL 2005-46


Halifax Tourism Development Authority

The county TDA must hold the funds in a separate account and administer them separately from proceeds of the Halifax County occupancy tax.

City of RockinghamSee SL 2001-439, Part XIII.

10/15/01 For tourism-related expenditures in the City of Rockingham that are mutually agreed upon by the county TDA and the Rockingham City Council.

Receives 50% of net proceeds from tax levied by Richmond County

Rockingham CountySL 91-322SL 95-52SL 2005-233

6/19/91

7/28/2005

3% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.


Conforms with guidelines

City of Rocky MountSee SL 2001-349

8/8/01 Must be used only for tourism-related expenditures within Nash County that have been specifically approved in advance by the Nash County TDA

Levied by county; spent by City

Receives net proceeds from 2% tax levied by Nash County

Rowan County 6/16/87 Up to 3% To promote travel, tourism, Tourism The Authority may not

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SL 87-379SL 91-882SL 2001-439, Part VIII.

and conventions and to sponsor tourist-oriented events and activities in Rowan County

Development Authority

spend any of the funds for construction, improvement, or maintenance of real property or for any other capital project. The county must remit proceeds on a monthly basis to the TDA.

Town of RowlandSL 91-154

5/29/91 3% Tourism-related expenditures, including fire protection, criminal justice system, public utilities; health facilities, and solid waste & sewage treatment. Advertising, marketing, & promotion of tourism.

City officials

Rutherford CountySL 91-577


Promote travel, tourism, retirement, & conventions. Revenue distributed quarterly.


Quarterly report to county commissioners.

Scotland CountySL 97-410


Scotland TDA

Cost of collection specified. Report quarterly.

Town of SelmaSL 2001-439, Part X.SL 2006-120

10/15/017/06

Up to 2% At least 2/3 to promote travel and tourism for the direct benefit of Selma; remainder for tourism-related expenditures for the direct benefit of Selma.

Johnston County Tourism Development Authority

The net proceeds of the tax shall supplement rather than supplant any proceeds being used in the Town of Selma derived from the occupancy tax levied by Johnston County pursuant to SL 87-647

Seven DevilsSL 2001-439, Part XVI.SL 2002-94




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Town of ShallotteSL 97-364

8/6/97 Up to 3% ½ to promote travel and tourism; remainder for tourism-related expenditures

Shallotte Tourism Development Authority

Cost of Collection defined; Report quarterly.

City of ShelbySL 97-361

8/5/97 Up to 3% 2/3 to promote travel and tourism; remainder for tourism-related expenditures.

City of Shelby

Town of SmithfieldSL 2001-439, Part XI.SL 2006-120

10/15/017/06

Up to 2% At least 2/3 to promote travel and tourism for the direct benefit of Smithfield; remainder for tourism-related expenditures for direct benefit of Smithfield.

Johnston County Tourism Development Authority

The net proceeds of the tax shall supplement rather than supplant any proceeds being used in the Town of Smithfield derived from the occupancy tax levied by Johnston County pursuant to SL 87-647.

Southern Shores(See Dare County)


Town officials

City of SouthportSL 89-639SL 2002-129



Conforms with uniform provisions

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Stanly CountySL 2001-434

10/11/01 Up to 6% The county shall remit to Albemarle 5/6 of the gross proceeds of the occupancy tax derived from accommodations in Albemarle. The City of Albemarle shall remit 40% of the proceeds to the Stanly County TDA and use the remainder for tourism-related expenditures. The county shall remit to each municipality (other than Albemarle) net proceeds of the tax derived from accommodations in that municipality. Each municipality shall remit to the county TDA each year the greater of $1.00 per capita of the municipality's population or ½ of the amount remitted to the municipality. The municipalities shall use the remaining funds only for tourism-related expenditures. Stanly county shall use the remainder of net proceeds only for tourism-related expenditures in Stanly County.


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City of StatesvilleSL 85-570SL 85-930SL 98-112

7/8/86 Not to exceed 5%(3% & add’l 2%)

3% for construction, operation, and maintenance of civic center or payment of interest or retiring principal on debt, or travel & tourism in Statesville. Revenue distributed monthly.1% to Statesville TDA to promote travel and tourismRemaining 1% for operation and maintenance of civic center and for payment of interest or retiring principal on debt related to civic center.

Civic Center Authority

Subject to Iredell Co. abolishing the Iredell Civic Center Authority.

Town of St. PaulsSL 98-112SL 2006-34

8/20/987/06

Up to 3% At least 2/3 of funds to promote travel and tourism; balance for tourism-related expenditures.

St. Pauls Tourism DevelopmentAuthority

Sugar MountainSL 2001-439, Part XVI.SL 2002-94



Complies with uniform provisions.

Sunset BeachSL 87-956SL 97-364

6/24/88 Not to exceed 5% (see 97-364)

Criminal justice system, fire protection, health facilities, waste and sewage treatment, control and repair of waterfront erosion. Revenue distributed monthly.

First 3%, criminal justice system. Additional 2%, only for beach renourishment and protection.

Surf CitySL 83-908SL 2001-439, Part VI.

6/26/8410/15/01

Not to exceed 3%

Criminal justice system, fire protection, health facilities, waste & sewage treatment, control and repair of waterfront erosion.

City officials Plus, of the 3% levied by Pender County, Surf City receives net proceeds from accommodations located in Surf City.

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Swain CountySL 85-923

7/7/96 3% Advertising and promotion of tourism. Revenue distribute quarterly.


Authority may use no more than 25% for wages, salaries, & administrative expenses. Quarterly reports to county commissioners.

City of ThomasvilleSL 93-453

7/23/93 At least 3% and not more than 6%. If Davidson County is authorized to levy an occupancy tax, the combined rates for Davidson County and any city located in it may not exceed 6%.

If the rate does not exceed 3%, then at least 2/3 of the revenue shall be used to promote travel and tourism and the remainder for tourism-related expenditures. If the rate exceeds 3%, then the proceeds equivalent of a 3% tax shall be used as stated above and the excess proceeds shall be used only to construct or maintain a visitors’ center.

Thomasville Tourism Commission

Quarterly distribution. The City of Thomasville may retain 5% of the gross proceeds, or the costs of collecting and administering the tax, whichever is greater. The Thomasville Tourism Commission shall report the receipts and expenditures to the City Council at the close of each fiscal year.

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NOTES

Topsail BeachSL 83-908SL 2001-439, Part VI.

6/26/8410/15/01

Not to exceed 3%

Criminal justice system, fire protection, health facilities, waste & sewage treatment, control & repair of waterfront erosion.

City officials Plus, of the 3% tax levied by Pender County, Topsail Beach receives the net proceeds from accommodations located in Topsail Beach. The proceeds must be used for beach nourishment.

Transylvania CountySL 85-969SL 99-205SL 2005-88

7/11/867/1/99

6/16/2005




Town of TroutmanSL 2005-220


Troutman TDA Conforms with uniform guidelines.

TryonSL 2006-148



Complies with uniform provisions.

Tyrrell CountySL 2001-468



Vance CountySL 87-1067SL 2001-321

7/7/887/30/01

Not less than 3% and no more than 6%

2/3 to promote travel and tourism; 1/3 for tourism-related expenditures


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NOTES

Wake CountySL 85-850 (see SL 91-594 for language repealing authority to levy under this act)SL 91-594SL 95-458SL 97-68See also G.S. 160A-480.8(c)

Up to 6% - 45.25% to Raleigh- 5% to Cary- 34.75% to Wake County- 15% to Greater RaleighConvention and Visitor Bureau-First million transferred to the Convention and Visitors Bureau.- Remaining net proceeds distributed between the county & cities for operations of convention centers, civic centers, coliseums, museums, cultural programs and activities of the Bureau. Raleigh and Wake County to transfer $22 million to the Centennial Authority from undesignated proceeds.

Raleigh Convention and Visitors Bureau

Annual budget approval. Quarterly reports to City Council. May be audited upon reasonable notice. 1% merchant discount. Wake County authorized to levy a 6% occupancy tax and a 1% prepared food & beverage tax in 1991. The enactment of a tax under this authority repeals the authority of the county or a unit of local government in Wake County to enact any occupancy tax under any other local act.

Wake ForestSL 89-604

7/89 3% Promote tourism & economic development. Revenue distributed months.

City officials Authority repealed - 91-594. See notes at end

City of WashingtonSL 91-158SL 2001-365

5/29/918/13/01

6% 2/3 to promote travel and tourism; 1/3 for tourism-related expenditures



Washington CountySL 91-821SL 2001-305

7/1/927/24/01

6% 2/3 to promote travel and tourism; 1/3 for tourism-related expenditures



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Watauga CountySL 2005-197



Tax to be levied in "Watauga County District U" comprised of the unincorporated areas of the county.

(See also Beech Mountain District W)

West JeffersonSL 2005-49

5/18/2005 3% At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures



Town of WilkesboroSL 2001-439, Part IX.




WilmingtonSL 2002-139

10/2002 3%(to become effective no earlier than February 1,

2003)

The county collects the tax and remits the proceeds to a convention center account. The funds in this account may be used only as follows:1. If, within 3 years after the

first levy of the 3% tax, the City has demonstrated to the satisfaction of the TDA that all financing and development arrangements for a convention center have been completed, the county must remit the funds to the City to be used for the construction, financing, operation, promotion, and maintenance of a convention center. Thereafter, all tax proceeds remitted to the convention center account shall be remitted quarterly to the


The city may only levy the tax if the county has established a TDA. City required to give 15 days' public notice of hearing. The county will collect and administer the tax on the town's behalf.

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City.2. If the conditions in 1) have

not been met within 3 years, the county must remit the funds to the TDA to be used to promote travel and tourism.

3. If the conditions in 1) have been met but within 4 years after the first levy of the 3% tax, construction has not begun on a convention center, then the city must return any funds it received that have not been committed to the TDA to be used to promote tourism in the city.

Wilson CountySL 87-484

6/26/87 3% Development of travel, tourism and conventions through advertising and promotions, to sponsor tourist-oriented activities & to finance tourist-related capital projects Revenue distributed monthly.


Quarterly report to county commissioners. County Commissioners may determine an appropriate percentage to be expended by TDA for administrative expenses.

Town of Wrightsville BeachSL 2002-138

10/2002 Up to 3% 50% to promote travel and tourism; 50% for tourism-related expenditures


The county collects and administers the tax on the town's behalf.

Yancey CountySL 87-140

5/5/87 3% 1) Direct advertising for visitor promotions, conventions, travel and

Chamber of Commerce Tourism &

Report at close of fiscal year to county commissioners. County

48




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NOTES

tourism; 2) marketing & promotions expenses; 3) expenses to aid and encourage visitor promotions, conventions and travel and tourism. Revenue distributed quarterly.

Development Committee

shall periodically conduct a review of this levy and of the disbursements of funds.

NOTE: With the exception of Hickory-Conover, Goldsboro, and Hendersonville, the net proceeds of the tax are distributed to the appropriate body's finance officer. In some instances, a limit is placed on this cost. The usual limit is 3% to 5%. In Rutherford County, the limit is 10%. Hickory-Conover, Goldsboro, and Hendersonville define “net proceeds” as “gross proceeds”.

The General Assembly authorized Wake County to impose a 6% occupancy tax in 1991 (S.L. 91-594). The enactment of the tax under this authority repeals the authority of the county or a unit of local government in Wake County to enact an occupancy tax under any other local act. Wake County has enacted this tax. Therefore, the authority for the county to enact a 3% occupancy tax under S.L. 85-850 and the authority of any units of local government in Wake County have been repealed.

A "merchant’s discount" is the discount allowed a merchant for collecting a room occupancy tax, and it must be the same as the discount the State allows the merchant for collecting State sales and use tax.

Over the past several years, there has been a greater effort to make the occupancy taxes uniform. In 1997, the General Assembly enacted uniform municipal and county administrative provisions for occupancy tax legislation – G.S. 153A-155 and G.S. 160A-215. These provisions provide uniformity in the areas of levy, administration, collection, repeal, and penalties. The House Finance Committee has also appointed a subcommittee on occupancy taxes. The subcommittee has typically adhered to the guidelines set out in the North Carolina Travel and Tourism Coalition's policy statement for legislation authorizing local occupancy taxes. Many of the principles contained in its statement are similar to the ones established by the House Finance subcommittee in 1993. Based upon this work, the House Finance Committee looks for the inclusion of the following uniform provisions in the occupancy tax bills it considers:

Rate - The county tax rate cannot exceed 6% and the city tax rate, when combined with the county rate, cannot exceed 6%.

Use - Two-thirds of the proceeds must be used to promote travel and tourism and the remainder must be used for tourism-related expenditures. In the 2001 Regular session, the scope of the use provisions was expanded to include beach nourishment. In 2004, the statutory administrative provisions were amended to prohibit the proceeds of a room occupancy tax from being used directly or indirectly for the development or construction of a hotel or another transient lodging facility.

Definitions -

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NOTES

Net proceeds - Gross proceeds less the costs to the city/county of administering and collecting the tax, as determined by the finance officer, not to exceed 3% of the first $500,000 of gross proceeds collected each year and 1% of the remaining gross receipts collected each year.

Promote travel and tourism – To advertise or market an area or activity, publish and distribute pamphlets and other materials, conduct market research, or engage in similar promotional activities that attract tourists or business travelers to the area; the term includes administrative expenses incurred in engaging in these activities.

Tourism-related expenditures – Expenditures that, in the judgment of the Tourism Development Authority, are designed to increase the use of lodging facilities, meeting facilities, and convention facilities in a county by attracting tourists or business travelers to the city/county. The term includes tourism-related capital expenditures.

Beach nourishment – The placement of sand, from other sand sources, on a beach or dune by mechanical means and other associated activities that are in conformity with the North Carolina Coastal Management Program along the North Carolina shorelines and connecting inlets for the purpose of widening the beach to benefit public recreational use and mitigating damage and erosion from storms to inland property. The term includes expenditures for the following:

a. Costs directly associated with qualifying for projects either contracted through the U.S. Army Corps of Engineers or otherwise permitted by all appropriate federal and State agencies;

b. The nonfederal share of the cost required to construct these projects; c. The costs associated with providing enhanced public beach access; andd. The costs of associated nonhardening activities such as the planting of vegetation, the building of dunes, and

the placement of sand fences.

Administration - The net revenues must be administered by a local tourism promotion agency, typically referred to as a “Tourism Development Authority,” that has the authority to determine how the tax proceeds will be used, is created by a local ordinance, and at least ¾ of the members must be currently active in the promotion of travel and tourism in the taxing district and 1/3 of the members must be affiliated with organizations that collect the tax.

Cost of Collecting - A county or city may retain from the proceeds its actual costs of collecting the tax, not to exceed 3% of the first $500,000 collected each year plus 1% of the remainder collected each year.

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occupancy tax overview€¦ · web viewsl 97-364 6/24/88 not to exceed 5% (see 97-364) criminal...

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