North Carolina 2023-2024 Regular Session

North Carolina House Bill H232

Introduced
2/28/23  
Refer
3/2/23  
Report Pass
3/14/23  
Refer
3/14/23  
Report Pass
3/22/23  
Refer
3/22/23  
Engrossed
3/29/23  
Refer
3/29/23  
Refer
6/12/23  
Report Pass
6/21/23  

Caption

Mitchell County Occupancy Tax Modification

Impact

The amendment seeks to bolster the county's ability to generate revenue that can be used for promoting travel and tourism. The bill stipulates that two-thirds of the proceeds must be directed towards tourism promotion, with the remaining funds allocated for tourism-related expenditures as assessed by the Mitchell County Tourism Development Authority. This change is expected to have a positive effect on local economies that rely heavily on tourism by providing enhanced funding for promotional activities.

Summary

House Bill 232, known as the Mitchell County Occupancy Tax Modification, proposes an increase in the occupancy tax authority for Mitchell County. Specifically, the bill allows the county's Board of Commissioners to levy up to three percent (3%) on the gross receipts from rentals of accommodations within the county. This tax is in addition to existing state and local sales taxes and is aimed at enhancing the financial resources available for tourism development and related activities in the area.

Sentiment

The sentiment around HB 232 generally appears supportive, particularly among local officials and stakeholders invested in tourism. They view the increased revenue generation capacity as a means to invest in marketing efforts that would attract more visitors to Mitchell County, thus stimulating economic growth. The sentiment does not indicate significant opposition, suggesting a community consensus on the value of enhancing tourism funding.

Contention

While the bill's reception has been predominantly positive, some concerns may arise regarding the efficiency and administration of the newly allocated funds. Questions regarding the oversight of the distribution of tax revenues to ensure they directly benefit local tourism initiatives are anticipated, though specific points of contention are not highlighted in the current discussions.

Companion Bills

No companion bills found.

Previously Filed As

NC S902

Durham County Occupancy Tax Modifications

NC S255

Iredell County Occupancy Tax Modifications

NC H231

Yancey County Occupancy Tax Modification

NC H233

Avery County Occupancy Tax Modification

NC H353

Wilkes County Occupancy Tax

NC S154

Omnibus Occupancy Tax Changes

NC S162

Yancey County Occupancy Tax Increase

NC H1019

McDowell/Caswell/Pender Occupancy Tax Mods

NC H69

Warren County Occupancy Tax

NC S120

Swain County Occupancy Tax Rate Increase

Similar Bills

No similar bills found.