North Carolina 2023-2024 Regular Session

North Carolina House Bill H353

Introduced
3/13/23  
Refer
3/14/23  
Report Pass
3/28/23  
Refer
3/28/23  
Report Pass
5/2/23  

Caption

Wilkes County Occupancy Tax

Impact

The bill would have a significant impact on state laws governing occupancy taxes by transferring powers from existing districts to the newly created district. The new occupancy tax will allow for additional revenue generation to support tourism initiatives specifically allocated for the direct benefits of Wilkes County District W. The tourism development authority created under this bill will ensure that at least two-thirds of the revenue is utilized for promoting tourism and the remaining for tourism-related expenditures, thereby enhancing the local economy reliant on visitors.

Summary

House Bill 353, titled the Wilkes County Occupancy Tax, was introduced to repeal the current occupancy taxes for the Town of Wilkesboro and Wilkes County District K, and to establish a new taxing district, Wilkes County District W, which would have the authority to levy an occupancy tax of six percent on accommodations within the district. This move aims to promote tourism in the area by enhancing funding for tourism-related projects and initiatives through the newly created Wilkes County District W Tourism Development Authority.

Sentiment

The general sentiment surrounding HB 353 appears to be supportive among local businesses and government officials who believe the bill will lead to increased revenue for tourism development. However, concerns have been raised about the potential for inequities between different districts, especially regarding how the funds may be allocated and whether repealing existing taxes might adversely affect local services funded by those taxes. The overall sentiment seems to urge finding a balance between fostering tourism while ensuring adequate funding for community needs.

Contention

One notable point of contention relates to the repealing of the existing occupancy taxes utilized by the Town of Wilkesboro and their effect on local funding sources. Critics worry that the transition to the new district could lead to funding shortfalls in community services previously reliant on the older tax structures. Proponents, however, argue that the ability to generate targeted funding for tourism is crucial for local economic growth, which outweighs the drawbacks of repealing the earlier arrangements.

Companion Bills

No companion bills found.

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