FILED SENATE
May 21, 2020
GENERAL ASSEMBLY OF NORTH CAROLINA
S.B. 831
SESSION 2019 PRINCIPAL CLERK
S D
SENATE BILL DRS35401-MCxfa-185C
Short Title: Municipalities Occupancy Tax. (Public)
Sponsors: Senator Nickel (Primary Sponsor).
Referred to:
1 A BILL TO BE ENTITLED
2 AN ACT TO AUTHORIZE THE MUNICIPALITIES LOCATED WITHIN
3 HIGH-POPULATION COUNTIES TO LEVY AN ADDITIONAL ONE PERCENT ROOM
4 OCCUPANCY TAX.
5 The General Assembly of North Carolina enacts:
6 SECTION 1. Occupancy tax. – (a) Authorization and Scope. – A municipality
7 located in whole or in part in a county with a population, as determined by the most recent federal
8 decennial census, of greater than 900,000 may levy a room occupancy tax of up to one percent
9 (1%) of the gross receipts derived from the rental of any room, lodging, or accommodation
10 furnished by a hotel, motel, inn, tourist camp, or similar place within the town that is subject to
11 sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax is in addition to any State or
12 local sales tax or other acts authorizing the municipality to levy an occupancy tax.
13 SECTION 1.(b) Administration. – A tax levied under this section shall be levied,
14 administered, collected, and repealed as provided in G.S. 160A-215. The penalties provided in
15 G.S. 160A-215 apply to a tax levied under this section.
16 SECTION 1.(c) Distribution and Use of Tax Revenue. – A municipality authorized
17 to impose a tax by this section shall use the proceeds of the tax for any public purpose in the
18 municipality.
19 SECTION 2. G.S. 160A-215(g) reads as rewritten:
20 "(g) Applicability. – Subsection (c) of this section applies to all cities that levy an
21 occupancy tax. To the extent subsection (c) conflicts with any provision of a local act, subsection
22 (c) supersedes that provision. The remainder of this section applies only to Beech Mountain
23 District W, to the Cities of Belmont, Conover, Eden, Elizabeth City, Gastonia, Goldsboro,
24 Greensboro, Hickory, High Point, Jacksonville, Kings Mountain, Lake Santeetlah, Lenoir,
25 Lexington, Lincolnton, Lowell, Lumberton, Monroe, Mount Airy, Mount Holly, Raleigh,
26 Reidsville, Roanoke Rapids, Salisbury, Sanford, Shelby, Statesville, Washington, and
27 Wilmington, to the Towns of Ahoskie, Apex, Beech Mountain, Benson, Bermuda Run, Blowing
28 Rock, Boiling Springs, Boone, Burgaw, Carolina Beach, Carrboro, Cary, Charlotte, Cooleemee,
29 Cornelius, Cramerton, Dallas, Davidson, Dobson, Elkin, Fontana Dam, Franklin, Fuquay-Varina,
30 Garner, Grover, Hillsborough, Holly Springs, Huntersville, Jonesville, Kenly, Knightdale, Kure
31 Beach, Leland, Matthews, McAdenville, Mint Hill, Mocksville, Mooresville, Morrisville,
32 Murfreesboro, North Topsail Beach, Pembroke, Pilot Mountain, Pineville, Ranlo, Robbinsville,
33 Rolesville, Selma, Smithfield, St. Pauls, Stallings, Swansboro, Troutman, Tryon, Wake Forest,
34 Wendell, West Jefferson, Wilkesboro, Wrightsville Beach, Yadkinville, Yanceyville, Zebulon,
35 to the municipalities in Avery and Brunswick Counties, and to Saluda District D."
*DRS35401-MCxfa-185C*
 General Assembly Of North Carolina Session 2019
1 SECTION 3. There is appropriated from the General Fund to the Department of
2 Commerce the sum of twenty-five thousand dollars ($25,000) for the 2020-2021 fiscal year to be
3 used to study the anticipated effects on tourism of the tax rate increase authorized by this act in
4 municipalities that opt to levy the additional tax.
5 SECTION 4. This act is effective when it becomes law.
Page 2 DRS35401-MCxfa-185C


Statutes affected:
Filed: 160A-215