North Carolina 2023-2024 Regular Session

North Carolina House Bill H220

Introduced
2/28/23  
Refer
3/1/23  
Report Pass
3/7/23  
Refer
3/7/23  
Report Pass
3/14/23  
Refer
3/14/23  
Report Pass
3/14/23  
Engrossed
3/23/23  
Refer
3/23/23  
Refer
6/12/23  
Report Pass
6/21/23  

Caption

Lansing/Jefferson/Stokes Occ. Tax Auth

Impact

The introduction of this tax represents a significant move by local governments to enhance their financial autonomy and address tourism-related needs explicitly at a community level. The revenue generated from this tax is earmarked for promoting travel and tourism, which can include marketing campaigns, conducting market research, and covering associated administrative costs. Furthermore, the act allows a portion of the revenue to be used for tourism-related projects and capital improvements, which could lead to infrastructure upgrades and better visitor services in these towns.

Summary

House Bill 220 aims to authorize the Towns of Lansing and Jefferson, along with Stokes County, to levy a room occupancy tax of up to 3% and 6% respectively on gross receipts from accommodations subject to state sales tax. This additional tax is designed to enhance local tourism funding, allowing the towns and county to reinvest the collected revenue back into tourism promotion and related expenditures. It establishes a Tourism Development Authority for each entity to oversee the collection and allocation of these taxes, thereby creating a structure to stimulate local economic growth through tourism.

Sentiment

Overall, the sentiment around House Bill 220 appears to be positive among stakeholders who support local tourism initiatives and recognize the potential economic benefits that come from increased funding. Local leaders and business owners are likely to view this as an opportunity to promote their communities more effectively to attract visitors. However, there may be some concerns regarding the additional tax burden for visitors, which could lead to a divide in opinion among those who prioritize tourism development against those who question the appropriateness of increasing taxes on accommodations.

Contention

Notable points of contention may arise related to the administration of the tax and the distribution of the revenue among tourism-related projects. Questions could be raised about the transparency and effectiveness of the Tourism Development Authorities and how well they might manage and report on the use of tax funds. Additionally, there might be debates on whether the occupancy tax could ultimately discourage tourism if not managed carefully, or if it will be viewed as a necessary investment in local economic development.

Companion Bills

No companion bills found.

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NC S154

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