North Carolina 2025-2026 Regular Session

North Carolina House Bill H143 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		GENERAL ASSEMBLY OF NORTH CAROLINA
2	2		SESSION 2025
3		-	H 1
4		-	HOUSE BILL 143
	3	+	H D
	4	+	HOUSE BILL DRH10063-NIxf-46
	5	+
5	6
6	7
7	8		Short Title: Maysville Occupancy Tax. (Local)
8	9		Sponsors: Representative Humphrey.
9		-	For a complete list of sponsors, refer to the North Carolina General Assembly web site.
10		-	Referred to: Finance, if favorable, Rules, Calendar, and Operations of the House
11		-	February 18, 2025
12		-	H143 -v-1
	10	+	Referred to:
	11	+
	12	+	DRH10063 -NIxf-46
13	13		A BILL TO BE ENTITLED 1
14	14		AN ACT TO AUTHORIZE THE TOWN OF MAYSVILLE TO LEVY AN OCCUPANCY 2
15	15		TAX. 3
16	16		The General Assembly of North Carolina enacts: 4
17	17		SECTION 1. Occupancy Tax. – (a) Authorization and Scope. – The Town of 5
18	18		Maysville Board of Commissioners may levy a room occupancy tax of up to six percent (6%) of 6
19	19		the gross receipts derived from the rental of an accommodation within the town that is subject to 7
20	20		sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax is in addition to any State or 8
21	21		local sales tax. 9
22	22		SECTION 1.(b) Administration. – A tax levied under this section shall be levied, 10
23	23		administered, collected, and repealed as provided in G.S. 160A-215. The penalties provided in 11
24	24		G.S. 160A-215 apply to a tax levied under this section. 12
25	25		SECTION 1.(c) Distribution and Use of Tax Revenue. – The Town of Maysville 13
26	26		shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the Maysville Tourism 14
27	27		Development Authority. The Authority shall use at least two-thirds of the funds to promote travel 15
28	28		and tourism and shall use the remainder for tourism-related expenditures in the town. 16
29	29		The following definitions apply in this subsection: 17
30	30		(1) Net proceeds. – Gross proceeds less the cost to the town of administering and 18
31	31		collecting the tax, as determined by the finance officer, not to exceed three 19
32	32		percent (3%) of the first five hundred thousand dollars ($500,000) of gross 20
33	33		proceeds collected each year and one percent (1%) of the remaining gross 21
34	34		receipts collected each year. 22
35	35		(2) Promote travel and tourism. – To advertise or market an area or activity, 23
36	36		publish and distribute pamphlets and other materials, conduct market research, 24
37	37		or engage in similar promotional activities that attract tourists or business 25
38	38		travelers to the area. The term includes administrative expenses incurred in 26
39	39		engaging in the listed activities. 27
40	40		(3) Tourism-related expenditures. – Expenditures that, in the judgment of the 28
41	41		Tourism Development Authority, are designed to increase the use of 29
42	42		accommodations, meeting facilities, or convention facilities in the town or to 30
43	43		attract tourists or business travelers to the town. The term includes 31
44	44		tourism-related capital expenditures. 32
45	45		SECTION 2. Tourism Development Authority. – (a) Appointment and Membership. 33
46	46		– When the Town of Maysville Board of Commissioners adopts a resolution levying a room 34
47		-	occupancy tax under this act, it shall also adopt a resolution creating a town Tourism 35 General Assembly Of North Carolina Session 2025
48		-	Page 2 House Bill 143-First Edition
49		-	Development Authority, which shall be a public authority under the Local Government Budget 1
50		-	and Fiscal Control Act. The resolution shall provide for the membership of the Authority, 2
51		-	including the members' terms of office, and for the filling of vacancies on the Authority. At least 3
52		-	one-third of the members shall be individuals who are affiliated with businesses that collect tax 4
53		-	in the town, and at least one-half of the members shall be individuals who are currently active in 5
54		-	the promotion of travel and tourism in the town. The Town of Maysville Board of Commissioners 6
55		-	shall designate one member of the Authority as chair and shall determine the compensation, if 7
56		-	any, to be paid to members of the Authority. 8
57		-	The Authority shall meet at the call of the chair and shall adopt rules of procedure to 9
58		-	govern its meetings. The Finance Officer for the Town of Maysville shall be the ex officio finance 10
59		-	officer of the Authority. 11
60		-	SECTION 2.(b) Duties. – The Authority shall expend the net proceeds of the tax 12
61		-	levied under this act for promoting travel and tourism and for tourism-related expenditures as 13
62		-	provided in this act. 14
63		-	SECTION 2.(c) Reports. – The Authority shall report quarterly and at the close of 15
64		-	the fiscal year to the Town of Maysville Board of Commissioners on its receipts and expenditures 16
65		-	for the preceding quarter and for the year in such detail as the Board of Commissioners may 17
66		-	require. 18
67		-	SECTION 3. G.S. 160A-215(g) reads as rewritten: 19
68		-	"(g) Applicability. – Subsection (c) of this section applies to all cities that levy an 20
69		-	occupancy tax. To the extent subsection (c) conflicts with any provision of a local act, subsection 21
70		-	(c) supersedes that provision. The remainder of this section applies only to Beech Mountain 22
71		-	District W, to the Cities of Belmont, Burlington, Conover, Eden, Elizabeth City, Gastonia, 23
72		-	Goldsboro, Graham, Greensboro, Hickory, High Point, Indian Trail, Jacksonville, Kings 24
73		-	Mountain, Lake Santeetlah, Lenoir, Lexington, Lincolnton, Lowell, Lumberton, Mebane, 25
74		-	Monroe, Mount Airy, Mount Holly, Reidsville, Roanoke Rapids, Salisbury, Sanford, Shelby, 26
75		-	Statesville, Washington, and Wilmington, to the Towns of Ahoskie, Beech Mountain, Benson, 27
76		-	Bermuda Run, Blowing Rock, Boiling Springs, Boone, Burgaw, Carolina Beach, Carrboro, 28
77		-	Cooleemee, Cramerton, Dallas, Dobson, Elkin, Elon, Fontana Dam, Four Oaks, Franklin, Grover, 29
78		-	Hillsborough, Jefferson, Jonesville, Kenly, Kure Beach, Lansing, Leland, Maysville, 30
79		-	McAdenville, Mocksville, Mooresville, Murfreesboro, North Topsail Beach, Pembroke, Pilot 31
80		-	Mountain, Ranlo, Robbinsville, Selma, Smithfield, St. James, St. Pauls, Swansboro, Troutman, 32
81		-	Tryon, West Jefferson, Wrightsville Beach, Yadkinville, Yanceyville, to the municipalities in 33
82		-	Avery and Brunswick Counties, to Clayton District C, Saluda District D, and Stallings District 34
83		-	S." 35
84		-	SECTION 4. This act is effective when it becomes law. 36
	47	+	occupancy tax under this act, it shall also adopt a resolution creating a town Tourism 35
	48	+	Development Authority, which shall be a public authority under the Local Government Budget 36
	49	+	H.B. 143
	50	+	Feb 17, 2025
	51	+	HOUSE PRINCIPAL CLERK General Assembly Of North Carolina Session 2025
	52	+	Page 2 DRH10063-NIxf-46
	53	+	and Fiscal Control Act. The resolution shall provide for the membership of the Authority, 1
	54	+	including the members' terms of office, and for the filling of vacancies on the Authority. At least 2
	55	+	one-third of the members shall be individuals who are affiliated with businesses that collect tax 3
	56	+	in the town, and at least one-half of the members shall be individuals who are currently active in 4
	57	+	the promotion of travel and tourism in the town. The Town of Maysville Board of Commissioners 5
	58	+	shall designate one member of the Authority as chair and shall determine the compensation, if 6
	59	+	any, to be paid to members of the Authority. 7
	60	+	The Authority shall meet at the call of the chair and shall adopt rules of procedure to 8
	61	+	govern its meetings. The Finance Officer for the Town of Maysville shall be the ex officio finance 9
	62	+	officer of the Authority. 10
	63	+	SECTION 2.(b) Duties. – The Authority shall expend the net proceeds of the tax 11
	64	+	levied under this act for promoting travel and tourism and for tourism-related expenditures as 12
	65	+	provided in this act. 13
	66	+	SECTION 2.(c) Reports. – The Authority shall report quarterly and at the close of 14
	67	+	the fiscal year to the Town of Maysville Board of Commissioners on its receipts and expenditures 15
	68	+	for the preceding quarter and for the year in such detail as the Board of Commissioners may 16
	69	+	require. 17
	70	+	SECTION 3. G.S. 160A-215(g) reads as rewritten: 18
	71	+	"(g) Applicability. – Subsection (c) of this section applies to all cities that levy an 19
	72	+	occupancy tax. To the extent subsection (c) conflicts with any provision of a local act, subsection 20
	73	+	(c) supersedes that provision. The remainder of this section applies only to Beech Mountain 21
	74	+	District W, to the Cities of Belmont, Burlington, Conover, Eden, Elizabeth City, Gastonia, 22
	75	+	Goldsboro, Graham, Greensboro, Hickory, High Point, Indian Trail, Jacksonville, Kings 23
	76	+	Mountain, Lake Santeetlah, Lenoir, Lexington, Lincolnton, Lowell, Lumberton, Mebane, 24
	77	+	Monroe, Mount Airy, Mount Holly, Reidsville, Roanoke Rapids, Salisbury, Sanford, Shelby, 25
	78	+	Statesville, Washington, and Wilmington, to the Towns of Ahoskie, Beech Mountain, Benson, 26
	79	+	Bermuda Run, Blowing Rock, Boiling Springs, Boone, Burgaw, Carolina Beach, Carrboro, 27
	80	+	Cooleemee, Cramerton, Dallas, Dobson, Elkin, Elon, Fontana Dam, Four Oaks, Franklin, Grover, 28
	81	+	Hillsborough, Jefferson, Jonesville, Kenly, Kure Beach, Lansing, Leland, Maysville, 29
	82	+	McAdenville, Mocksville, Mooresville, Murfreesboro, North Topsail Beach, Pembroke, Pilot 30
	83	+	Mountain, Ranlo, Robbinsville, Selma, Smithfield, St. James, St. Pauls, Swansboro, Troutman, 31
	84	+	Tryon, West Jefferson, Wrightsville Beach, Yadkinville, Yanceyville, to the municipalities in 32
	85	+	Avery and Brunswick Counties, to Clayton District C, Saluda District D, and Stallings District 33
	86	+	S." 34
	87	+	SECTION 4. This act is effective when it becomes law. 35