Bill Text: NC H433 | 2015-2016 | Regular Session | Amended

North Carolina House Bill 433 (Prior Session Legislation)

Bill Title: Increase Wilson County Occupancy Tax

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2015-04-01 - Ref to the Com on Local Government, if favorable, Finance [H433 Detail]

Download: North_Carolina-2015-H433-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2015

H 1

HOUSE BILL 433

Short Title: Increase Wilson County Occupancy Tax.		(Local)
Sponsors:	Representatives Farmer‑Butterfield and S. Martin (Primary Sponsors). For a complete list of Sponsors, refer to the North Carolina General Assembly Web Site.
Referred to:	Local Government, if favorable, Finance.

April 1, 2015

A BILL TO BE ENTITLED

AN ACT to increase the authorization for wilson county to levy an occupancy tax.

The General Assembly of North Carolina enacts:

SECTION 1. Chapter 484 of the 1987 Session Laws, as amended by Chapter 901 of the 1987 Session Laws, Chapter 912 of the 1988 Session Laws, Section 21(t) of S.L. 2007‑527, and S.L. 2009‑297, is amended by adding a new subsection to read:

"(a1) Authorization of Additional Tax. � In addition to the tax authorized by subsection (a) of this section, the Wilson County Board of Commissioners 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. The levy, collection, administration, and repeal of the tax authorized by this subsection shall be in accordance with the provisions of this section. Wilson County may not levy a tax under this subsection unless it also levies the tax authorized under subsection (a) of this section."

SECTION 2. This act is effective when it becomes law.