H.B. 350
GENERAL ASSEMBLY OF NORTH CAROLINA
Mar 22, 2021
SESSION 2021 HOUSE PRINCIPAL CLERK
H D
HOUSE BILL DRH30130-MCxf-84
Short Title: Warren County Occupancy Tax. (Local)
Sponsors: Representative Garrison.
Referred to:
1 A BILL TO BE ENTITLED
2 AN ACT TO AUTHORIZE WARREN COUNTY TO LEVY AN OCCUPANCY TAX.
3 The General Assembly of North Carolina enacts:
4 SECTION 1. Occupancy tax. – (a) Authorization and Scope. – The Warren County
5 Board of Commissioners may levy a room occupancy tax of five percent (5%) of the gross
6 receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel,
7 motel, inn, tourist camp, or similar place within the county that is subject to sales tax imposed by
8 the State under G.S. 105-164.4(a)(3). This tax is in addition to any State or local sales tax. This
9 tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious
10 organizations when furnished in furtherance of their nonprofit purpose.
11 SECTION 1.(b) Administration. – A tax levied under this act shall be levied,
12 administered, collected, and repealed as provided in G.S. 153A-155. The penalties provided in
13 G.S. 153A-155 apply to a tax levied under this Part.
14 SECTION 1.(c) Definitions. – The following definitions apply in this act:
15 (1) Net proceeds. – Gross proceeds less the cost to the county of administering
16 and collecting the tax, as determined by the finance officer, not to exceed three
17 percent (3%) of the first five hundred thousand dollars ($500,000) of gross
18 proceeds collected each year and one percent (1%) of the remaining gross
19 proceeds collected each year.
20 (2) Promote travel and tourism. – To advertise or market an area or activity,
21 publish and distribute pamphlets and other materials, conduct market research,
22 or engage in similar promotional activities that attract tourists or business
23 travelers to the area. The term includes administrative expenses incurred in
24 engaging in the listed activities.
25 (3) Tourism-related expenditures. – Expenditures that, in the judgment of the
26 Warren County Tourism Development Authority, are designed to increase the
27 use of lodging facilities, meeting facilities, or convention facilities in the
28 county or to attract tourists or business travelers to the county. The term
29 includes tourism-related capital expenditures.
30 SECTION 1.(d) Distribution and Use of Tax Revenue. – Warren County shall, on a
31 quarterly basis, remit the net proceeds of the occupancy tax levied under this act to the Warren
32 County Tourism Development Authority. The Authority shall use at least two-thirds of the funds
33 remitted to it under this subsection to promote travel and tourism in Warren County and shall use
34 the remainder for tourism-related expenditures.
35 SECTION 2. Tourism Development Authority. – (a) Appointment and Membership.
36 – The Warren County Board of Commissioners shall adopt a resolution modifying the Warren
*DRH30130-MCxf-84*
 General Assembly Of North Carolina Session 2021
1 County Tourism Development Authority to conform with the requirements of this section. The
2 Authority shall be a public authority under the Local Government Budget and Fiscal Control Act.
3 The resolution adopted by the Board of Commissioners shall provide for the membership of the
4 Authority, including the members' terms of office, and for the filling of vacancies on the
5 Authority. At least one-third of the members shall be individuals who are affiliated with
6 businesses that collect the tax in the county, and at least one-half of the members shall be
7 individuals who are currently active in the promotion of travel and tourism in the county. The
8 Board of Commissioners shall designate one member of the Authority as chair and shall
9 determine the compensation, if any, to be paid to members of the Authority.
10 The Authority shall meet at the call of the chair and shall adopt rules of procedure to
11 govern its meetings. The Finance Officer for Warren County shall be the ex officio finance officer
12 of the Authority.
13 SECTION 2.(b) Duties. – The Authority shall expend the net proceeds of the tax
14 levied under Section 2 of this act for the purposes provided in this act. The Authority shall
15 promote travel, tourism, and conventions in the county, sponsor tourist-related events and
16 activities in the county, and finance tourist-related capital projects in the county.
17 SECTION 2.(c) Reports. – The Authority shall report quarterly and at the close of
18 the fiscal year to the Warren County Board of Commissioners on its receipts and expenditures
19 for the preceding quarter and for the year in such detail as the Board of Commissioners may
20 require.
21 SECTION 3. G.S. 153A-155(g) reads as rewritten:
22 "(g) Applicability. – Subsection (c) of this section applies to all counties and county
23 districts that levy an occupancy tax. To the extent subsection (c) conflicts with any provision of
24 a local act, subsection (c) supersedes that provision. The remainder of this section applies only
25 to Alleghany, Anson, Brunswick, Buncombe, Burke, Cabarrus, Camden, Carteret, Caswell,
26 Chatham, Cherokee, Chowan, Clay, Craven, Cumberland, Currituck, Dare, Davie, Duplin,
27 Durham, Edgecombe, Forsyth, Franklin, Graham, Granville, Halifax, Haywood, Henderson,
28 Jackson, Madison, Martin, McDowell, Montgomery, Moore, Nash, New Hanover, Northampton,
29 Pasquotank, Pender, Perquimans, Person, Randolph, Richmond, Rockingham, Rowan,
30 Rutherford, Sampson, Scotland, Stanly, Swain, Transylvania, Tyrrell, Vance, Warren,
31 Washington, Wayne, and Wilson Counties, to Harnett County District H, New Hanover County
32 District U, Surry County District S, Watauga County District U, Wilkes County District K,
33 Yadkin County District Y, and the Township of Averasboro in Harnett County and the Ocracoke
34 Township Taxing District."
35 SECTION 4. This act is effective when it becomes law.
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Statutes affected:
Filed: 153A-155
Edition 1: 153A-155
Edition 2: 153A-155