Bill Text: NC H1039 | 2015-2016 | Regular Session | Amended
Bill Title: Omnibus Occupancy Tax Changes
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Engrossed - Dead) 2016-07-01 - Conf Report Adopted [H1039 Detail]
Download: North_Carolina-2015-H1039-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2015
H 3
HOUSE BILL 1039
Senate Finance Committee Substitute Adopted 6/23/16
Third Edition Engrossed 6/27/16
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Short Title: Omnibus Occupancy Tax Changes. |
(Local) |
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Sponsors: |
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Referred to: |
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May 5, 2016
A BILL TO BE ENTITLED
AN ACT to increase the authorization for sampson county occupancy tax; to modify the yadkin county occupancy tax; to modify the use of the proceeds of the jacksonville city occupancy tax; to authorize the city of sanford to levy an occupancy tax; to create a special taxing district in harnett county and authorize that special taxing district to levy an occupancy tax; AND TO make changes to the cumberland county occupancy tax and prepared food tax.
The General Assembly of North Carolina enacts:
part I. increase the authorization for sampson county to levy an occupancy tax
SECTION 1.1. S.L. 2007‑63 reads as rewritten:
"SECTION 1. Occupancy tax. – (a) Authorization and Scope. – The Board of Commissioners of Sampson County may levy a room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county that is subject to sales tax imposed by the State under G.S. 105‑164.4(a)(3). This tax is in addition to any State or local sales tax. This tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations when furnished in furtherance of their nonprofit purpose.
"SECTION 1.(a1) Authorization of Additional Tax. – In addition to the tax authorized by subsection (a) of this section, the Board of Commissioners of Sampson County may levy an additional room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of accommodations taxable under subsection (a) of this section. Sampson County may not levy a tax under this subsection unless it also levies the tax authorized under subsection (a) of this section.
"SECTION 1.(b) Administration. – A tax levied under this section shall be levied, administered, collected, and repealed as provided in G.S. 153A‑155. The penalties provided in G.S. 153A‑155 apply to a tax levied under this section.
…
"SECTION 1.2. Tourism Development Authority. – (a) Appointment and Membership. – When the Board of Commissioners adopts a resolution levying a room occupancy tax under subsection (a) of Section 1 of this act, it shall also adopt a resolution creating the Sampson County Tourism Development Authority, which shall be a public authority under the Local Government Budget and Fiscal Control Act. The resolution shall provide for the membership of the Authority, including the members' terms of office, and for the filling of vacancies on the Authority. At least one‑third of the members shall be individuals who are affiliated with businesses that collect the tax in the county, and at least one‑half of the members shall be individuals who are currently active in the promotion of travel and tourism in the county. The Board of Commissioners shall designate one member of the Authority as chair and shall determine the compensation, if any, to be paid to members of the Authority.
The Authority shall meet at the call of the chair and shall adopt rules of procedure to govern its meetings. The Finance Officer for Sampson County shall be the ex officio finance officer of the Authority.
...."
part ii. modify the authorizations for occupancy tax levies inside yadkin county
SECTION 2.1. Section 2 of S.L. 2007‑340 reads as rewritten:
"SECTION 2. Yadkin
County District Y Created. – Yadkin County District Y is created as a taxing
district. Its jurisdiction consists of that part of Yadkin County that is
located outside of incorporated areas within the county.the Town of
Jonesville. Yadkin County District Y is a body politic and corporate and
has the power to carry out the provisions of this act. The Yadkin County Board
of Commissioners shall serve ex officio as the governing body of the district,
and the officers of the county shall serve as the officers of the governing
body of the district. A simple majority of the governing body constitutes a
quorum, and approval by a majority of those present is sufficient to determine
any matter before the governing body, if a quorum is present."
SECTION 2.2. The governing body of Yadkin County District Y and the Yadkin County Board of Commissioners shall adopt any resolutions or modify any adopted resolutions, as needed, to carry out the provisions of this act.
SECTION 2.3. Sections 7 and 8 of S.L. 2007‑340 are repealed.
SECTION 2.4. G.S. 160A‑215(g) reads as rewritten:
"(g) Applicability. –
Subsection (c) of this section applies to all cities that levy an occupancy
tax. To the extent subsection (c) conflicts with any provision of a local act,
subsection (c) supersedes that provision. The remainder of this section applies
only to Beech Mountain District W, to the Cities of Belmont, Conover, Eden,
Elizabeth City, Gastonia, Goldsboro, Greensboro, Hickory, High Point,
Jacksonville, Kings Mountain, Lake Santeetlah, Lenoir, Lexington, Lincolnton,
Lowell, Lumberton, Monroe, Mount Airy, Mount Holly, Reidsville, Roanoke Rapids,
Salisbury, Shelby, Statesville, Washington, and Wilmington, to the Towns of
Ahoskie, Beech Mountain, Benson, Bermuda Run, Blowing Rock, Boiling Springs,
Boone, Burgaw, Carolina Beach, Carrboro, Cooleemee, Cramerton, Dallas, Dobson,
Elkin, Fontana Dam, Franklin, Grover, Hillsborough, Jonesville, Kenly, Kure
Beach, Leland, McAdenville, Mocksville, Mooresville, Murfreesboro, North
Topsail Beach, Pembroke, Pilot Mountain, Ranlo, Robbinsville, Selma,
Smithfield, St. Pauls, Swansboro, Troutman, Tryon, West Jefferson, Wilkesboro,
Wrightsville Beach, Yadkinville, and Yanceyville, and to the
municipalities in Avery and Brunswick Counties."
SECTION 2.5. This Part becomes effective July 1, 2016.
part iii. modify the use of occupancy tax proceeds for the city of jacksonville
SECTION 3.(a) Section 1.1(d) of S.L. 2009‑429 reads as rewritten:
"SECTION 1.1.(d)
Distribution and Use of Tax Revenue. – The City of Jacksonville shall, on a
quarterly basis, remit the net proceeds of the occupancy tax to the
Jacksonville Tourism Development Authority. The Authority shall use at least
two‑thirds of the funds remitted to it under this subsection for
tourism‑related expenditures and shall use the remainder to promote
travel and tourism in Jacksonville and shall use the remainder for tourism‑related
expenditures.Jacksonville. Of the funds that are used for tourism‑related
expenditures, one‑half of those funds must be used for the construction
of a sports complex by the City of Jacksonville."
SECTION 3.(b) Section 1.1(d) of S.L. 2009‑429, as amended by subsection (a) of this section, reads as rewritten:
"SECTION 1.1.(d)
Distribution and Use of Tax Revenue. – The City of Jacksonville shall, on a
quarterly basis, remit the net proceeds of the occupancy tax to the
Jacksonville Tourism Development Authority. The Authority shall use at least
two‑thirds of the funds remitted to it under this subsection for
tourism‑related expenditures and shall use the remainder to promote
travel and tourism and shall use the remainder for tourism‑related
expenditures in Jacksonville. Of the funds that are used for
tourism-related expenditures, one-half of those funds must be used for the
construction of a sports complex by the City of Jacksonville."
SECTION 3.(c) Subsection (a) of this section is effective when it becomes law and expires on July 1, 2026. Subsection (b) of this section becomes effective on July 1, 2026. The remainder of this section is effective when it becomes law.
part iv. authorize the city of sanford to levy an occupancy tax
SECTION 4.1. Occupancy Tax. – (a) Authorization and Scope. – The Sanford City Council may levy a room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the city that is subject to sales tax imposed by the State under G.S. 105‑164.4(a)(3). This tax is in addition to any State or local sales tax.
SECTION 4.1.(b) Administration. – A tax levied under this section shall be levied, administered, collected, and repealed as provided in G.S. 160A‑215. The penalties provided in G.S. 160A‑215 apply to a tax levied under this section.
SECTION 4.1.(c) Distribution and Use of Tax Revenue. – The City of Sanford shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the Sanford Tourism Development Authority. The Authority shall use two‑thirds of the funds remitted to it under this subsection to promote travel and tourism in the City of Sanford and shall use the remainder for the operation, maintenance, promotion, and renovation of the Dennis A. Wicker Civic Center. Any funds dedicated under this subsection for the Dennis A. Wicker Civic Center that are not spent or obligated by the close of a fiscal year may be used by the Authority for the promotion of travel and tourism in the City of Sanford.
The following definitions apply in this subsection:
(1) Net proceeds. – Gross proceeds less the cost to the city of administering and collecting the tax, as determined by the finance officer, not to exceed three percent (3%) of the first five hundred thousand dollars ($500,000) of gross proceeds collected each year and one percent (1%) of the remaining gross receipts collected each year.
(2) 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 the listed activities.
SECTION 4.2. Sanford Tourism Development Authority. – (a) Appointment and Membership. – When the Sanford City Council adopts a resolution levying a room occupancy tax under this act, it shall also adopt a resolution creating a city Tourism Development Authority, which shall be a public authority under the Local Government Budget and Fiscal Control Act. The resolution shall provide for the membership of the Authority, including the members' terms of office, and for the filling of vacancies on the Authority. At least one‑third of the members must be individuals who are affiliated with businesses that collect the tax in the city, and at least one‑half of the members must be individuals who are currently active in the promotion of travel and tourism in the city. The city council shall designate one member of the Authority as chair and shall determine the compensation, if any, to be paid to members of the Authority.
The Authority shall meet at the call of the chair and shall adopt rules of procedure to govern its meetings. The Finance Officer for the City of Sanford shall be the ex officio finance officer of the Authority.
SECTION 4.2.(b) Duties. – The Authority shall expend the net proceeds of the tax levied under this act for the purposes provided in this act. The Authority shall promote travel, tourism, and conventions in the city and sponsor tourism‑related events and activities in the city.
SECTION 4.2.(c) Reports. – The Authority shall report quarterly and at the close of the fiscal year to the Sanford City Council on its receipts and expenditures for the preceding quarter and for the year in such detail as the city council may require.
SECTION 4.3. G.S. 160A‑215(g) reads as rewritten:
"(g) Applicability. – Subsection (c) of this section applies to all cities that levy an occupancy tax. To the extent subsection (c) conflicts with any provision of a local act, subsection (c) supersedes that provision. The remainder of this section applies only to Beech Mountain District W, to the Cities of Belmont, Conover, Eden, Elizabeth City, Gastonia, Goldsboro, Greensboro, Hickory, High Point, Jacksonville, Kings Mountain, Lenoir, Lexington, Lincolnton, Lowell, Lumberton, Monroe, Mount Airy, Mount Holly, Reidsville, Roanoke Rapids, Salisbury, Sanford, Shelby, Statesville, Washington, and Wilmington, to the Towns of Ahoskie, Beech Mountain, Benson, Bermuda Run, Blowing Rock, Boiling Springs, Boone, Burgaw, Carolina Beach, Carrboro, Cooleemee, Cramerton, Dallas, Dobson, Elkin, Fontana Dam, Franklin, Grover, Hillsborough, Jonesville, Kenly, Kure Beach, Leland, McAdenville, Mocksville, Mooresville, Murfreesboro, North Topsail Beach, Pembroke, Pilot Mountain, Ranlo, Robbinsville, Selma, Smithfield, St. Pauls, Swansboro, Troutman, Tryon, West Jefferson, Wilkesboro, Wrightsville Beach, Yadkinville, and Yanceyville, and to the municipalities in Avery and Brunswick Counties."
part V. harnett county occupancy tax
SECTION 5.1.(a) District H Created. – Harnett County District H is created as a taxing district. Its jurisdiction consists of all of Harnett County exclusive of the Averasboro Township. Harnett County District H is a body politic and corporate and has the power to carry out the provisions of this section. The Harnett County Board of Commissioners shall serve ex officio as the governing body of the district, and the officers of the board of commissioners shall serve as the officers of the governing body of the district. A simple majority of the governing body constitutes a quorum, and approval by a majority of those present is sufficient to determine any matter before the governing body, if a quorum is present.
SECTION 5.1.(b) Authorization and Scope. – The governing body of Harnett County District H may levy a room occupancy tax of up to six percent (6%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the district that is subject to sales tax imposed by the State under G.S. 105‑164.4(a)(3). This tax is in addition to any State or local sales or room occupancy tax.
SECTION 5.1.(c) Administration. – A tax levied under this section shall be levied, administered, collected, and repealed as provided in G.S. 153A‑155 as if Harnett County District H were a county. The penalties provided in G.S. 153A‑155 apply to a tax levied under this section.
SECTION 5.1.(d) Distribution and Use of Tax Revenue. – Harnett County District H shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the Harnett County District H Tourism Development Authority. The Harnett County District H Tourism Development Authority shall use at least two‑thirds of the proceeds to promote travel and tourism and shall use the remainder for tourism‑related expenditures in the district. In accordance with the North Carolina Constitution and the United States Constitution, the tax proceeds may be used only for the direct benefit of the jurisdiction of Harnett County District H.
The following definitions apply in this subsection:
(1) Net proceeds. – Gross proceeds less the cost to the county of administering and collecting the tax, as determined by the finance officer, not to exceed three percent (3%) of the first five hundred thousand dollars ($500,000) of gross proceeds collected each year and one percent (1%) of the remaining gross receipts collected each year.
(2) 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 the listed activities.
(3) Tourism‑related expenditures. – Expenditures that, in the judgment of the Tourism Development Authority, are designed to increase the use of lodging facilities, meeting facilities, or convention facilities in the county or to attract tourists or business travelers to the district. The term includes tourism‑related capital expenditures.
SECTION 5.2. Harnett County District H Tourism Development Authority. – (a) Appointment and Membership. – When the governing body of Harnett County District H adopts a resolution levying a room occupancy tax under this act, it shall also adopt a resolution creating the Harnett County District H Tourism Development Authority, which shall be a public authority under the Local Government Budget and Fiscal Control Act. The resolution shall provide for the membership of the Authority, including the members' terms of office, and for the filling of vacancies on the Authority. At least one‑third of the members must be individuals who are affiliated with businesses that collect the tax in the district, and at least one‑half of the members must be individuals who are currently active in the promotion of travel and tourism in the district. The governing body shall designate one member of the Authority as chair and shall determine the compensation, if any, to be paid to members of the Authority.
The Authority shall meet at the call of the chair and shall adopt rules of procedure to govern its meetings. The Finance Officer for Harnett County shall be the ex officio finance officer of the Authority.
SECTION 5.2.(b) Duties. – The Authority shall expend the net proceeds of the tax levied under this act for the purposes provided in this act. The Authority shall promote travel and tourism in the district and make tourism‑related expenditures in the district.
SECTION 5.2.(c) Reports. – The Authority shall report quarterly and at the close of the fiscal year to the Harnett County Board of Commissioners on its receipts and expenditures for the preceding quarter and for the year in such detail as the board may require.
SECTION 5.3. G.S. 153A‑155(g) reads as rewritten:
"(g) Applicability. –
Subsection (c) of this section applies to all counties and county districts
that levy an occupancy tax. To the extent subsection (c) conflicts with any
provision of a local act, subsection (c) supersedes that provision. The
remainder of this section applies only to Alleghany, Anson, Brunswick,
Buncombe, Burke, Cabarrus, Camden, Carteret, Caswell, Chatham, Cherokee,
Chowan, Clay, Craven, Cumberland, Currituck, Dare, Davie, Duplin, Durham,
Edgecombe, Forsyth, Franklin, Granville, Halifax, Haywood, Henderson, Jackson,
Madison, Martin, McDowell, Montgomery, Moore, Nash, New Hanover, Northampton,
Pasquotank, Pender, Perquimans, Person, Randolph, Richmond, Rockingham, Rowan,
Rutherford, Sampson, Scotland, Stanly, Swain, Transylvania, Tyrrell, Vance,
Washington, and Wilson Counties, to Harnett County District H, New
Hanover County District U, to Surry County District S, to Watauga
County District U, to Wilkes County District K, to Yadkin County
District Y, and to the Township of Averasboro in Harnett County and the
Ocracoke Township Taxing District."
part vi. cumberland county occupancy tax changes
SECTION 6.1.(a) Chapter 983 of the 1983 Session Laws, as amended by Chapter 484 of the 2001 Session Laws, reads as rewritten:
"Section 1. It is the purpose and intent of this act to provide Cumberland County the authority to levy a transient occupancy tax as hereinafter set forth.
"Sec. 2. Occupancy Tax. – (a)
Authorization and Scope. – Cumberland County is hereby authorized to impose
and may levy a room occupancy tax not to exceed three percent
(3%) of the gross receipts of any person, firm, corporation or association derived
from the rental of any sleeping room or lodging room, lodging, or
accommodation furnished in any by a hotel, motel, or inn located
in Cumberland County and that is subject to the sales tax imposed
by the State under G.S. 105‑164.4(a)(3). This tax is in addition to
any State or local sales tax. The tax shall not apply, however, to any room
or rooms, lodging or accommodations supplied to the same person for a period of
90 continuous days or more. The tax shall also not apply to sleeping rooms or
lodgings furnished by charitable, educational, benevolent or religious
institutions or organizations not operated for profit.
(a1) Additional Tax. – In
addition to the tax authorized by subsection (a) of this section, the
Cumberland County Board of Commissioners may levy a room occupancy tax of up to
three percent (3%) of the gross receipts derived from the rental of
accommodations taxable under that subsection. The tax authorized by this
subsection may not be levied earlier than January 1, 2002. The levy, collections,
collection, administration, use, and repeal of the tax authorized by
this subsection shall be in accordance with this act. Cumberland County may not
levy a tax under this subsection unless it also levies a tax under subsection
(a) of this section. The rate of tax levied under this subsection may not
exceed the applicable maximum provided in the chart below based on the period for
which it is in effect:
Period Maximum
After 1/1/2002 1%
After 1/1/2004 2%
After 1/1/2005 3%
(b) Administration. – A tax levied under this act shall be levied, administered, collected, and repealed as provided in G.S. 153A‑155. The penalties provided in G.S. 153A‑155 apply to a tax levied under this act.
"Sec. 3. Repealed.
"Sec. 4. Distribution and use
of the first three percent (3%). (a) Use of Tax Revenue. – The first
fifty percent (50%) of the net proceeds of the occupancy tax levied under subsection
(a) of Section 2 of this act shall be retained by the county and shall be allocated
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 additions. These funds may also be utilized by
the Commission as approved by the county board of commissioners for financing
construction of new convention oriented or multipurpose facilities. These funds
will not be used for the acquisition, construction, renovation, or operation of
any sleeping room or overnight lodging. These funds shall be budgeted,
appropriated, and expended under the auditorium budget through regular county
budgeting appropriation and expenditure methods.used as follows:
(1) Forty‑seven percent (47%) shall be invested in capital needs and improvements of facilities that enhance travel and tourism within Cumberland County.
(2) Twenty‑six percent (26%) shall be disbursed through contracting with community organizations or private vendors to promote, market, and advertise festivals, athletic events and tournaments, arts venues, cultural arts, community markets, and other events that encourage tourism and travel to Cumberland County.
(3) Twenty percent (20%) shall be disbursed through contracting with community organizations or private vendors to market the community by advertising and promoting travel, tourism, and conventions within Cumberland County.
(4) Seven percent (7%) shall be used to market Cumberland County for economic development purposes.
(b) The remaining fifty percent (50%) of the net
proceeds of the occupancy tax levied under subsection (a) of Section 2 of this
act collected through June 30, 2002, shall, on a quarterly basis, be remitted
to the Fayetteville Area Convention and Visitors Bureau specifically for
advertising the auditorium and promoting travel and tourism within the County
of Cumberland. Beginning on and after July 1, 2002, the remaining fifty percent
(50%) of the net proceeds of the occupancy tax levied under subsection (a) of
Section 2 of this act shall, on a quarterly basis, be remitted to the
Cumberland Tourism Development Authority. The Authority shall use the net
proceeds remitted to it under this subsection specifically for advertising the
auditorium and promoting travel and tourism within the County of Cumberland.
"Sec. 4.1. Distribution
and use of additional tax. – Cumberland County shall, on a quarterly basis,
remit the net proceeds of the occupancy tax levied under subsection (a1) of
Section 2 of this act to the Cumberland Tourism Development Authority. The
Authority shall use fifty percent (50%) of these net proceeds to promote travel
and tourism in Cumberland County and for tourism‑related expenditures in
Cumberland County. The remaining fifty percent (50%) shall be distributed to
the Arts Council of Fayetteville/Cumberland County for arts festivals and other
arts events that will draw tourists or other business travelers to the area.
The Authority and the Arts Council are encouraged to give favorable
consideration to tourism‑related expenditures of the Seniors Call to
Action Team, Inc. (SCAT) and the Martin Luther King, Jr. Committee.
"Sec. 4.2. Definitions. – The following definitions apply in this act:
(1) Net Proceeds. –
proceeds. – Gross proceeds less the cost to the county of
administering and collecting the tax, as determined by the finance officer, not
to exceed three percent (3%) of the first five hundred thousand dollars
($500,000) of gross proceeds collected each year and one percent (1%) of the
remaining gross receipts collected each year.
(2) Promote Travel and
Tourism. – 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.
(3) 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 county. The term includes tourism‑related capital expenditures.
"Sec. 5.(a) Appointment
and Membership of Tourism Development Authority. – When the Cumberland County
Board of Commissioners adopts a resolution levying a room occupancy tax under
this act, it shall adopt a resolution creating a county Tourism Development
Authority, which shall be a public authority under the Local Government Budget
and Fiscal Control Act. The resolution shall provide for the membership of the
Authority including the members' terms of office and for the filling of
vacancies on the Authority. The county board of commissioners shall designate
one member of the Authority as chair and shall determine the compensation, if
any, to be paid to members of the Authority. All members to the Authority,
whether in an appointed or ex officio capacity, shall have equal rights and
privileges. The Authority shall be composed of the following members:
(1) Two representatives nominated by hotels and
motels within the county which have in excess of 100 rooms subject to this
occupancy tax and appointed by the county board of commissioners.
(2) Two representatives nominated by hotels and
motels within the county which have fewer than 100 rooms subject to this
occupancy tax and appointed by the county board of commissioners.
(3) The President of the Fayetteville Area Chamber
of Commerce, in an ex officio capacity.
(4) The County Manager of Cumberland County, in an
ex officio capacity.
(5) One member of the public who is not affiliated
with travel and tourism and who reflects the cultural diversity of the county.
(b) Duties. – The Authority shall expend the net
proceeds of the tax levied under this act for the purposes provided in this
act. The Authority shall promote travel, tourism, and conventions in the
county, sponsor tourist‑related events and activities in the county, and
finance tourist‑related capital projects in the county.
(c) Reports. – The Authority shall report quarterly
and at the close of the fiscal year to the county board of commissioners on its
receipts and expenditures for the preceding quarter and for the year in such
detail as the board may require.
"Sec. 6. Chapter 360 of the 1965 Session Laws is amended as follows:
(1) by deleting the word "Treasurer" in the third sentence of Section 1(b)(3) of that act and substituting the words "County Manager"; and
(2) by adding a new sentence at the end of Section 3 of that act to read: "Occupancy tax revenues as authorized in AN ACT TO AUTHORIZE AND IMPLEMENT AN OCCUPANCY TAX IN CUMBERLAND COUNTY may be utilized by the Auditorium Commission, as approved by the board of county commissioners, in aiding and encouraging convention and visitor promotion in Cumberland County.
"Sec. 7. This act is effective upon ratification."
SECTION 6.1.(b) Within 60 days of the effective date of this act, the Cumberland County Board of Commissioners shall adopt a resolution dissolving the Cumberland County Tourism Development Authority.
SECTION 6.2.(a) Section 7 of Chapter 413 of the 1993 Session Laws is repealed.
SECTION 6.2.(b) Section 8 of Chapter 413 of the 1993 Session Laws reads as rewritten:
"Sec. 8. Use of Proceeds. –
The county shall transfer the proceeds of the prepared food and beverage tax
to the Cumberland County Civic Center Commission, an agency of Cumberland
County. The proceeds transferred to the Cumberland County Civic Center
Commission retain the proceeds of the prepared food and beverage tax and
shall be used use the proceeds as follows:
(1) (i) to To provide for, when due,
payments for the current fiscal year with respect to any financing for new
arena facilities or for the expansion of the existing arena facilities, which
may include off‑street parking for use in conjunction with the facilities
and (ii) to facilities.
(2) To pay other costs of acquiring, constructing, maintaining, operating, marketing, and promoting the new arena or expanded arena facilities.
(3) For any purpose that promotes or enhances tourism, travel, arts, entertainment, and sports venues and activities within Cumberland County.
The Commission may contract with any person, agency, association, or nonprofit corporation to carry out the activities and programs for which the tax proceeds may be expended. All contracts entered into pursuant to this subsection shall require an annual financial audit of any funds expended and a performance audit of contractual obligations."
SECTION 6.2.(c) Section 11 of Chapter 413 of the 1993 Session Laws reads as rewritten:
"Sec. 11. Repeal. – A tax
levied under this act may be repealed by a resolution adopted by the Cumberland
County Board of Commissioners. The Cumberland County Board of Commissioners
shall repeal the tax when the new or expanded arena facilities for which the
tax was imposed are constructed and any debt for those facilities has been
paid. Repeal of a tax levied under this act shall become effective on the
first day of a month and may not become effective until the end of the fiscal
year in which the repeal resolution was adopted. Repeal of a tax levied under
this act does not affect a liability for a tax that has attached before the
effective date of the repeal, nor does it affect a right to a refund of a tax
that accrued before the effective date of the repeal."
part viI. effective date
SECTION 7. Except as otherwise provided, this act is effective when it becomes law.
