OCCUPANCY TAX OVERVIEW
OCCUPANCY TAX OVERVIEW
Updated through the 2007 Regular Session
|JURISDICTION |DATE LEGISLATIVELY | | | | |
|& |ENACTED |AMOUNT OF TAX |HOW ALLOCATED |GOVERNING BODY |NOTES |
|SESSION LAW | | | | | |
|Alamance County |6/24/88 |3% |2/3 to the TDA to be used only to further |Tourism |Quarterly reports to |
|SL 87-950 | | |the development of travel, tourism, and |Development |County Commissioners |
| | | |conventions in the county through State, |Authority |Revenue distributed monthly. |
| | | |national, and international advertising and | | |
| | | |promotion. | | |
| | | |1/3 to county to be used for acquiring, | | |
| | | |constructing, financing (including debt | | |
| | | |service), maintaining, and operating civic | | |
| | | |centers, arts centers, libraries, parks, | | |
| | | |museums, and recreational facilities and for| | |
| | | |visitor-related programs and activities | | |
| | | |including, but not limited to, museums and | | |
| | | |other art or cultural programs, events, and | | |
| | | |festivals. | | |
|City of Albemarle | | | | |Authority to levy tax repealed by SL |
|SL 91-915 Repealed | | | | |01-434, Part IV |
|SL 01-434, Part IV | | | | | |
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|Anson County |10/11/2001 |3% |At least 2/3 to promote travel and tourism; |Tourism Development |Conforms to uniform provisions. |
|SL 01-434, Part II. | | |remainder for tourism-related expenditures. |Authority | |
|Ashe County |5/29/91 |3% |1/3 to Ashe County Chamber of Commerce for |County | |
|SL 91-163 | | |travel and tourism; 2/3 to general fund for |Officials | |
| | | |any public purpose. Revenue distributed | | |
| | | |quarterly. | | |
|Aversboro Township in Harnett County |5/5/87 |Up to 6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Levied by Harnett County Board of |
|SL 87-142 | | |tourism-related expenditures |Authority |Commissioners |
|SL 01-439, Part XII. | | | | | |
|Avery County |7/23/93 | | | |Authority to levy tax repealed by SL |
|SL 93-472 Repealed | | | | |01-439, Part XVI. |
|SL 97-410 | | | | | |
|SL 2001-439, Part XVI. | | | | | |
|Town of Banner Elk |6/14/89 |6% |Effective 10/1/00 – 10/1/10: At least 1/3 |Tourism Development | SL 00-103 made most provisions |
|SL 89-318 | | |to promote travel and tourism and 2/3 for |Authority |uniform, including establishment of |
|SL 93-428 | | |tourism-related expenditures, which includes| |TDA. |
|SL 2000-103 | | |capital expenditures and expenditures | | |
|SL 2002-94 | | |required to make the downtown tourist area | | |
| | | |and nearby green areas more accessible, | | |
| | | |attractive, and usable to pedestrian | | |
| | | |tourists. | | |
| | | |Effective 10/1/10: 2/3 to promote travel | | |
| | | |and tourism, and 1/3 for tourism related | | |
| | | |expenditures and deletes capital | | |
| | | |expenditures and expenditures required to | | |
| | | |make the downtown tourist area and nearby | | |
| | | |green areas more accessible, attractive, and| | |
| | | |usable to pedestrian tourists from | | |
| | | |definition of “tourism-related expenditures”| | |
|Town of Beech Mountain |6/16/87 |6% |The Authority shall segregate the funds into|Tourism Development |SL 01-434 only amended the use and |
|SL 87-376 | | |2 separate accounts based on the county from|Authority |distribution provisions. |
|SL 2001-434 | | |which the proceeds were collected. Net | |Beech Mountain may not levy the |
|SL 2002-94 | | |proceeds collected from accommodations in | |second 3% authorized by SL2002-94 if |
| | | |Watauga County shall be credited to a | |Beech Mountain District W is levying |
| | | |Watauga Proceeds Account. For the 1st 7 | |an occupancy tax. |
| | | |years, the TDA must use 1/3 of the funds in | | |
| | | |this account to promote travel and tourism | | |
| | | |and the remainder for tourism-related | | |
| | | |expenditures. After 7 years, 2/3 shall be | | |
| | | |used to promote travel and tourism and 1/3 | | |
| | | |for tourism-related expenditures. Net | | |
| | | |proceeds collected from accommodations in | | |
| | | |Avery County shall be credited to an Avery | | |
| | | |Proceeds Account. The TDA shall use at | | |
| | | |least 2/3 of the funds in this account to | | |
| | | |promote travel and tourism in Beech Mountain| | |
| | | |and the remainder for tourism-related | | |
| | | |expenditures. | | |
|Beech Mountain District W |10/11/01 |Up to 3% |For the 1st 7 years, the TDA shall use at |Beech Mountain Town |District W is the part of Beech |
|SL 2001-434, Part VII. | | |least 1/3 to promote travel and tourism in |Council shall remit net |Mountain that lies in Watauga County.|
| | | |District W and the remainder for |proceeds on a quarterly | |
| | | |tourism-related expenditures. After 7 |basis to Beech Mountain | |
| | | |years, the TDA shall use at least 2/3 to |TDA. | |
| | | |promote travel and tourism in District W and| | |
| | | |the remainder for tourism-related | | |
| | | |expenditures. | | |
|City of Belmont |7/26/2005 |Up to 3% |At least 2/3 to promote travel and tourism; |Belmont TDA |Conforms to uniform guidelines. |
|SL 2005-220 | | |remainder for tourism-related expenditures. | | |
|Benson |7/06 |Up to 2% |At least 2/3 to promote travel and tourism |Johnston County TDA |Proceeds shall supplement rather than|
|SL 2006-120 | | |in Benson; remainder for tourism-related | |supplant any proceeds being used in |
| | | |expenditures in Benson. | |the town derived from county tax. |
|Town of Blowing Rock |5/11/87 |6% |At least 2/3 to promote travel and tourism; |Blowing Rock TDA |Conforms to uniform guidelines. |
|SL 87-171 | | |remainder for tourism-related expenditures. | | |
|SL 2003-281 | | | | | |
|Boiling Springs |7/06 |Up to 3% |At least 2/3 to promote travel and tourism; |Tourism Development |Complies to uniform provisions. |
|SL 2006-148 | | |remainder for tourism-related expenditures. |Authority | |
|Town of Boone |5/11/87 |3% |60% of net proceeds to the Boone Tourism |Tourism Development |3% merchant discount. Quarterly |
|SL 87-170 | | |Development Authority to further the |Authority |reports to Town Council |
| | | |development of travel, tourism and | | |
| | | |conventions for the town of Boone. The | | |
| | | |remainder of the proceeds goes to the | | |
| | | |general fund to be used for any lawful | | |
| | | |purpose. Revenue distributed quarterly. | | |
|Brunswick County |8/6/97 |1% |Promote travel and tourism. |Brunswick Tourism |TDA may not use more than 10% for |
|SL 97-364 | | | |Development Authority |administrative expenses, including |
| | | | | |salaries and benefits. Report |
| | | | | |quarterly. |
|Buncombe County |7/21/83 |4% |•¾ used only to further the development of |Tourism Development |Quarterly report to County |
|SL 83-908 |6/4/01 | |travel, tourism, and conventions in the |Authority |Commissioners. TDA may not use more |
|SL 85-942 | | |county through State, national, and | |than 10% of the revenue distributed |
|SL 2001-162 | | |international advertising and promotion | |to it for administrative expenses. |
| | | |•¼ remitted to Tourism Product Development | | |
| | | |Fund to provide financial assistance for | | |
| | | |major tourism projects in order to | | |
| | | |significantly increase patronage of lodging | | |
| | | |facilities in Buncombe County | | |
|Burgaw |7/06 |Up to 3% |At least 2/3 of the net proceeds to promote |Tourism Development |Conforms to guidelines |
|SL 2006-167 | | |tourism; remainder for tourism-related |Authority | |
| | | |expenditures. | | |
|Burke County |6/23/89 |6% |May allocate 50% to economic development and|County Commissioners |3% merchants discount |
|SL 89-422 | | |50% to tourism or in any other ratio the | | |
|SL 95-143 | | |commissioners consider appropriate. | | |
|SL 2007-265 | | | | | |
|Cabarrus County |7/89 |Not less than 3%, not |To develop or promote tourism, |County Tourism Authority |•Currently levying 5%. |
|SL 89-658 |10/4/01 |more than 6% |tourist-related support services and | |•Revenue distributed monthly. |
|SL 2001-439, Part XVII. | |(See Notes) |facilities, tourist-related events, | | |
| | | |tourist-related activities, or tourist | | |
| | | |attractions. | | |
|Caldwell County |6/25/87 |3% |15% of funds for administrative expenses |Caldwell County Chamber of|This does not apply to the Town of |
|SL 87-472 | | |related to promoting tourism and industrial|Commerce |Blowing Rock. 3% merchant discount. |
| | | |growth. Remainder: 50% to promote travel &| | |
| | | |tourism & sponsor tourist-oriented events; | | |
| | | |50% to promote industrial and economic | | |
| | | |growth. Revenue distributed quarterly. | | |
|Camden County |7/2004 |Up to 6% |At least 2/3 to promote travel and tourism;|Camden TDA |Conforms with uniform guidelines. |
|SL 2004-120 | | |remainder for tourism-related expenditures.| |As of date of enactment, no lodging |
| | | | | |facilities in Camden County |
|Town of Carolina Beach |10/2002 |Up to 3% |50% to promote travel and tourism; 50% for |Cape Fear Coast Convention|The county collects and administers |
|SL 2002-138 | | |tourism-related expenditures |and Visitors Bureau (set |the tax on the town's behalf. |
| | | | |up as a Tourism | |
| | | | |Development Authority) | |
|Town of Carrboro |10/15/01 |Up to 3% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Conforms to all uniform provisions |
|SL 2001-439, Part XIV | | |tourism-related expenditures. |Authority | |
|Carteret County | |2002-2008: 5% |2002-2008: |Funds to promote travel |Beginning with tax collections on and|
|SL 87-375 Repealed. |6/16/87 | |50% - Remitted to the TDA and used to |and tourism administered |after July 1, 2006, the county is |
|SL 89-171 Repealed. |7/89 |2008-2010: |promote travel and tourism. |by Carteret County Tourism|authorized to levy an add'l. 1% if |
|SL 2001-381 |8/20/01 |6%, if certain |50% - Retained by county and used for beach|Development Authority |(1) a development plan for the |
|SL 2005-120 |6/28/2005 |conditions are met; |nourishment on Bogue Banks (minus amounts | |construction of a convention center |
| | |otherwise, the rate |distributed to certain municipalities). |Remaining funds |has been approved by June 30, 2008, |
| | |remains 5% | |administered by Board of |and (2) there is a signed contract |
| | | |2008-2010: |Commissioners. |for construction to begin no later |
| | |2010 forward: |If levying 6% (See Notes): | |than July 1, 2009. |
| | |5% or 6% |3¢ - To promote travel and tourism | | |
| | |(See next column) |2.5¢ - Beach nourishment | |The TDA's administrative expenses are|
| | | |.05¢ - Convention center. | |limited to 10% and may not include |
| | |(See Notes) | | |operating visitors' centers. |
| | | |If levying 5%: | | |
| | | |50% - To promote travel and tourism | |The Board shall establish the |
| | | |50% - Beach nourishment. | |Carteret County Beach Commission to |
| | | | | |advise them on strategies for beach |
| | | |2010 forward: | |nourishment. |
| | | |If levying 6%: | | |
| | | |3¢ - To promote travel and tourism | |•In 2003, the Board of County |
| | | |2¢ - Beach nourishment | |Commissioners voted to rescind the |
| | | |1¢ - Convention center | |occupancy tax. |
| | | | | | |
| | | |If levying 5%: | | |
| | | |60% - To promote travel and tourism | | |
| | | |40% - Beach nourishment | | |
|Town of Cary |7/9/90 |3% |50% up to $100,000 for tourism promotion; |Town officials & new |Annual budget approval & quarterly |
|SL 89-874 | | |balance to general fund for “visitor- |tourism commission |reports to Town Council. 1% merchant |
| | | |related” programs and activities. | |discount. Authority repealed – |
| | | | | |91-594. See notes at end. |
|Town of Caswell Beach |7/12/91 |Not to exceed 5% (see SL|First 3% for Tourism-related expenditures. |Town Council |Tourism-related expenditures include |
|SL 91-664 | |97-364) |Additional 2% only for beach renourishment | |criminal justice system, fire |
|SL 97-364 | | |and protection. | |protection, public facilities & |
| | | | | |utilities, health facilities, solid |
| | | | | |waste & sewage treatment control & |
| | | | | |repair of waterfront erosion. |
|Town of Chapel Hill |6/23/87 |No more than 3% |No less than 10% of revenues used to | |Town Council will decide on |
|SL 87-460 | | |provide funding for visitor information | |allocation of revenues during |
| | | |services & support cultural events. | |budgeting process with particular |
| | | | | |consideration for visitor information|
| | | | | |services and cultural events. 1% |
| | | | | |discount |
|Chatham County |7/1/94 |Up to 3% |2/3 of the net proceeds to promote travel |Chatham County Board of | |
|SL 93-642 | | |and tourism related expenditures. |Commission | |
|Cherokee County |7/2/84 |3% |Development, advertising, and promotion of |Tourism Development |Quarterly reports to county |
|SL 83-1055 | | |tourism, travel, and conventions. |Authority |commissioners. |
|Chowan County |7/89 |6% |At least 2/3 to promote tourism; remainder |Tourism |Quarterly reports to county |
|SL 89-174 |7/06 | |for tourism-related expenditures. |Development |commissioners. |
|SL 2006-129 | | | |Authority | |
|Clay County |7/11/86 |3% |At least 2/3 to promote travel and tourism;|County Commissioners. When| |
|SL 85-969 |7/06 | |remainder for tourism-related expenditures.|net proceeds exceed | |
|SL 87-118 | | | |$150,000, county must | |
|SL 87-195 | | | |establish TDA to | |
|SL 2006-120 | | | |administer proceeds. | |
|Cleveland County |5/31/89 |3% |Any public purpose. |County Commissioners |3% merchant discount |
|SL 89-173 | | | | | |
|Columbus County |7/29/95 |Up to 3% |Promote travel and tourism through |Columbus County Tourism |Administrative cost not to exceed 7% |
|SL 95-530 (see also SL 95-540) | | |advertising and promotional activities. |Board | |
| | | |Make expenditures that will facilitate and | | |
| | | |promote tourism such as building visitor | | |
| | | |center, coliseum or convention facility. | | |
|City of Conover |7/8/86 |Not less than 3% nor |Development of tourist-related facilities |Tourism |Quarterly report to Hickory; Conover |
|SL 85-929 | |more than 5% |and events. Revenue distributed monthly. |Development Authority |Town Councils. Joint authority with |
|SL 87-319 | | | | |Hickory. Audit conducted as part of |
| | | | | |the municipal corporation. |
| | | | | | |
| | | | | | |
|Town of Cornelius | | | | |See Mecklenburg; |
| | | | | |SL 2001-402 |
|Craven County |6/24/84 |3% plus 3% additional |Promote travel and tourism. Salaries, |Tourism Development |Annual report to county commissioners|
|SL 83-980 | |tax |benefits, and expenses of Visitor |Authority | |
|SL 95-721 | | |Information Center, other expenses that | |SL 99-286 made levy, administration |
|SL 96-20, 2nd Extra Session | | |encourage travel & tourism. 35% of net | |and penalty provisions uniform. |
|SL 99-286 | | |proceeds in excess of $100,000 of first 3% | | |
| |7/13/99 | |and the additional 3% is remitted to the | | |
| | | |Room Tax Trust Fund for construction of a | | |
| | | |convention facility in New Bern and a | | |
| | | |tourist center in Havelock. | | |
|Crossnore |10/15/01 |Up to 6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 2001-439, Part XVI. |9/2002 | |tourism-related expenditures |Authority | |
|SL 2002-94 | | | | | |
|Cumberland County |6/26/84 |After 1/1/02: 4% |The first 3%: |For funds used to promote | |
|SL 83-983 |12/6/01 |After 1/1/04: 5% |50% - For the benefit of the Cumberland |travel and tourism: TDA | |
|SL 2001-484 | |After 1/1/05: 6% |County Auditorium Commission to help | | |
| | | |finance major repairs, renovation, |Remaining funds remitted | |
| | | |rehabilitation, or other capital |directly to Auditorium | |
| | | |improvements to its existing facilities and|Commission and the Arts | |
| | | |any new improvements. |Council. | |
| | | |50% - For advertising the auditorium and | | |
| | | |promoting travel and tourism. | | |
| | | |Add'l. Tax: | | |
| | | |50% - Remitted to the TDA to promote travel| | |
| | | |and tourism and for tourist-related | | |
| | | |expenditures | | |
| | | |50% - Remitted to the Arts Council of | | |
| | | |Fayetteville/Cumberland County for arts | | |
| | | |festivals and other arts events that will | | |
| | | |draw tourists. The TDA and the Arts | | |
| | | |Council are encouraged to give favorable | | |
| | | |consideration to tourism-related | | |
| | | |expenditures of the Seniors Call to Action | | |
| | | |Team (SCAT) and the MLK, Jr. Committee. | | |
|Currituck County |5/18/87 |Up to 6% |1st 3%: 100% for tourism-related |TDA |The TDA is composed of 6 members: 5 |
|SL 87-209 | | |expenditures, including beach nourishment. | |voting members and1 ex officio |
|SL 91-155 | | |2nd 3%: At least 2/3 to promote travel and| |nonvoting member. The voting members|
|SL 99-155 | | |tourism and the remainder for TRE | |are the 5 county commissioners and |
|SL 2004-95 | | | | |the 1 nonvoting member is the |
| | | | | |county's designated travel and |
| | | | | |tourism representative. |
|Dare County |6/24/85 |5% |First 3% - 2/3 is distributed to the |City and county officials.|Quarterly report to county |
|SL 85-449 | | |municipalities in proportion to the amount |Dare County Tourism Board |commissioners. Tourist-related |
|SL 85-826 | | |of property taxes levied for the preceding | |purposes include construction and |
|SL 91-177 | | |fiscal year. The remaining 1/3 is retained| |maintenance of public facilities & |
|SL 91-906 | | |by the county. The revenue distributed to | |buildings; garbage, refuse, & solid |
|SL 2001-439, Part VII. | | |the cities and retained by the county may | |waste collection & disposal; police |
| | | |be used only for tourist-related purposes. | |protection and emergency services. |
| | | | | | |
| | | |Additional 1% - To be distributed monthly | | |
| | | |to the Dare Co. Tourism Board. Of this | | |
| | | |amount, 75% may be used for administration | | |
| | | |cost & to promote tourism; 25% may be used | | |
| | | |for services and programs needed due to | | |
| | | |impact of tourism. | | |
| | | |Additional 1% - For beach nourishment. | | |
|Town of Davidson | | | | |See Mecklenburg; |
| | | | | |SL 2001-402 |
|Davie County |7/16/90 |3% |At least 50% for travel promotion and |County officials |3% merchant discount. |
|SL 89-928 | | |capital projects related to tourism; | | |
|SL 98-14 | | |balance to general fund. | | |
|Dobson |7/06 |Up to 6% |At least 2/3 of the net proceeds to promote|Tourism Development |Conforms to guidelines |
|SL 2006-118 | | |tourism; remainder for tourism-related |Authority | |
| | | |expenditures. | | |
|Duck | | |Dare County shall distribute 35% of the net|Town officials | |
|(See Dare County) | | |proceeds of the tax among the incorporated | | |
| | | |towns in proportion to the amount of ad | | |
| | | |valorem taxes levied by each town for the | | |
| | | |preceding fiscal year. The revenue | | |
| | | |distributed to the towns may only be used | | |
| | | |for capital expenditures. | | |
|Duplin County |6/8/87 |Up to 6% |At least 2/3 to promote travel and tourism;|County officials, until |No TDA required until the net annual |
|SL 87-317 |5/18/2005 | |remainder for tourism-related expenditures.|net proceeds of the tax |proceeds of the tax reach $200,000. |
|SL 2005-53 | | | |reach $200,000, then the | |
| | | | |TDA | |
|Durham County |7/11/86 |6% |First 3% - Distributed between Durham |Convention and Visitors |The authority to levy the add'l. 1% |
|SL 85-969 |12/5/01 | |County (57 ½%) and the City of Durham (42 |Bureau (The CVB is set up |authorized by SL2001-480 will be |
|SL 91-665 | | |½%) and may be used for any public purpose.|as a Tourism Development |repealed if either (1) a financing |
|SL 2001-480 | | | |Authority) |plan for the Performing Arts Theater |
|SL 2002-36 | | |Add'l. 2% - Remitted monthly to the Durham | |is not approved by the city and |
|SL 2005-233 |7/28/2005 | |CVB and may be used only to promote travel | |disapproved by the county within 64 |
|SL 2006-98 |7/11/06 | |and tourism. | |months after the levy of the tax, or |
| | | |Add'l 1% - During the first 24 months, the | |if (2) construction of the Theater |
| | | |proceeds are remitted to the TDA and used | |has not begun within 64 months after |
| | | |as follows: | |the levy of the tax. |
| | | |•To Durham County, up to the first $200,000| |SL2002-36 makes administrative |
| | | |to fund the development of a Cultural Arts | |changes only |
| | | |Master Plan | |SL2006-98 extended time for financing|
| | | |•The TDA will use the next $700,000 to | |plan and construction start date from|
| | | |promote travel, tourism, and conventions in| |54 months to 64 months after levy of |
| | | |the County. | |tax. |
| | | |To City of Durham, the next $248,000 to | | |
| | | |fund the design and engineering costs | | |
| | | |associated with the construction of a | | |
| | | |Performing Arts Theater. | | |
| | | |•To Durham County, the next $400,000 for | | |
| | | |improvements to the Museum of Life and | | |
| | | |Science, which may include the financing of| | |
| | | |debt service. | | |
| | | |•To Durham County, the next $500,000 to be | | |
| | | |credited to an Arts Reserve Fund and used | | |
| | | |to implement the Cultural Arts Master Plan.| | |
| | | |•Any additional proceeds collected in | | |
| | | |excess of $2,048,000 to promote travel, | | |
| | | |tourism, and conventions in Durham County. | | |
| | | |After the first 24 months, the proceeds are| | |
| | | |remitted to the TDA and used as follows: | | |
| | | |•To City of Durham, the first $1.4 million | | |
| | | |collected annually for the design and | | |
| | | |engineering costs and to finance debt | | |
| | | |service associated with the construction of| | |
| | | |the Performing Arts Theater. No more than | | |
| | | |$2,752,000 of those proceeds may be used | | |
| | | |for design and engineering costs associated| | |
| | | |with the construction of the Theater. | | |
| | | |. •After 32 years, the first $1.4 million | | |
| | | |collected annually shall be used by the TDA| | |
| | | |to promote travel and tourism or for | | |
| | | |tourism related expenditures. | | |
| | | |•To Durham County, the next $500,000 | | |
| | | |collected annually for improvements to the | | |
| | | |Museum of Life and Science, which may | | |
| | | |include the financing of debt service. | | |
| | | |•Any additional net proceeds of the above | | |
| | | |sums will go to promote travel, tourism, | | |
| | | |and conventions in Durham County. | | |
|Eden |7/28/2005 |Up to 2% |Based on recommendations from and in |Rockingham County TDA |None of the proceeds may be used to |
|SL 2005-233 | | |consultation with the Eden City Council, |(must be deposited into a |promote travel and tourism or for |
| | | |the Authority shall use at least 2/3 for |separate Eden Account) |tourism-related expenditures in areas|
| | | |tourism promotion and the remainder for | |within Rockingham County that are |
| | | |tourism-related expenditures. | |outside of the City of Eden. |
|Elizabeth City | |Up to 6% |1st 3¢: |Elizabeth City-Pasquotank |Subject to Pasquotank County as |
|SL 87-175 |5/11/87 |(See Notes) |50% for tourism promotion |County TDA |primary tax. |
|SL 2005-16 |4/26/2005 | |25% for tourism-related expenditures |(Elizabeth City Area |Elizabeth City lies partly in Camden,|
| | | |recommended by the Elizabeth City city |Convention and Visitors |partly in Pasquotank. |
| | | |council and approved by the TDA |Bureau to be established | |
| | | |25% for tourism-related expenditures |as joint city and county | |
| | | |recommended by the Pasquotank Co. board of |TDA) | |
| | | |commrs. and approved by the TDA | | |
| | | |Remainder to the TDA, at least 2/3 of which| | |
| | | |to be used for tourism promotion and the | | |
| | | |remainder for tourism-related expenditures.| | |
|Elkin |7/06 |Up to 6% |At least 2/3 of the net proceeds to promote|Tourism Development |Conforms to guidelines |
|SL 2006-118 | | |tourism; remainder for tourism-related |Authority | |
| | | |expenditures. | | |
|Elk Park |10/15/01 |Up to 6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 2001-439, Part XVI. |9/2002 | |tourism-related expenditures |Authority | |
|SL 2002-94 | | | | | |
|Forsyth County |7/21/83 |6% |1. 5% is divided among the municipalities |Tourism Development |Quarterly reports to county |
|SL 83-908 | | |in Forsyth County, other than |Authority; City officials;|commissioners. May not use more than|
|SL 85-924 | | |Winston-Salem, on a pro rate basis, to be |County officials |10% of the revenue for administrative|
|SL 85-33 | | |used for economic development and cultural | |purposes. |
|SL 89-870 | | |and recreational purposes. | | |
|SL 97-408 | | |2. 1/3 of the remaining proceeds to | | |
| | | |Forsyth TDA to further the development of | | |
| | | |travel, tourism and conventions. | | |
| | | |3. 10% of the remaining proceeds divided | | |
| | | |among cities in county, other than | | |
| | | |Winston-Salem, in proportion to amount of | | |
| | | |tax proceeds collected in each city. Must | | |
| | | |use 2/3 to promote travel and tourism and | | |
| | | |1/3 for travel expenses. | | |
| | | |4. Remainder divided between Winston-Salem| | |
| | | |and | | |
| | | |Forsyth County on a pro-rata basis, to be | | |
| | | |used for economic development and cultural | | |
| | | |and recreational purposes. | | |
|Franklin County |7/28/2005 |Up to 6% |At least 2/3 to promote travel and tourism;|Tourism Development |Conforms with uniform guidelines. |
|SL 2005-233 | | |remainder for tourism-related expenditures.|Authority | |
|Town of Franklin |7/2004 |Up to 3% |At least 2/3 to promote travel and tourism;|Tourism Development |Conforms with uniform guidelines. |
|SL 2004-105 | | |remainder for tourism-related expenditures.|Authority | |
| | | | | | |
|Garner |7/89 |Does not exceed 3% |50% of first $100,000 to Convention & |Convention and Visitors |Subject to Wake County as primary tax|
|SL 89-660 | | |Visitors Bureau, remainder for |Bureau/Town officials |Quarterly reports to town council; 1%|
| | | |visitor-related programs and activities. | |merchant discount. Authority |
| | | | | |repealed - 91-594. See note at end. |
|Gaston County |7/15/87 |No more than 3% |Economic development to promote travel and |Economic Development |3% merchant discount |
|SL 87-618 | | |tourism including administrative expenses |Commission | |
|SL 91-49 | | |of the county’s Travel & Tourism office. | | |
|SL 95-172 | | | | | |
|City of Gastonia |10/15/01 |Up to 3% |2/3 for tourism-related expenditures; 1/3 |Tourism Development | |
|SL 2001-439, Part I. | | |to promote travel and tourism |Authority | |
|City of Goldsboro |7/8/86 |Not less than 3% or more|20% to Tourism Council to "develop tourism,|Goldsboro Tourism Council |Quarterly reports to city council. |
|SL 85-929 | |than 5% |support services, and tourist-related |and City Council | |
|SL 87-172 | | |events, and any other appropriate | | |
|SL 91-555 | | |activities to provide tourism related | | |
|SL 97-447 | | |facilities and attractions Remaining 80% | | |
| | | |used by city to study feasibility of the | | |
| | | |construction of a civic center in | | |
| | | |Goldsboro. If center feasible, then the | | |
| | | |remaining 80% of net proceeds used to | | |
| | | |provide tourism-related facilities and | | |
| | | |attractions. Remaining 80% used by city to| | |
| | | |study feasibility of the construction of a | | |
| | | |civic | | |
| | | |center in Goldsboro. If center feasible, | | |
| | | |then the remaining 80% of net proceeds used| | |
| | | |to construct it. If not feasible, at | | |
| | | |present, then 50% to tourism Council and | | |
| | | |50% invested in a special interest bearing | | |
| | | |fund. If not feasible at all, then 100% of| | |
| | | |the net proceeds to Tourism Council. | | |
|Graham County |7/11/86 |3% |Promotion of travel and tourism. Revenue |Travel and Tourism |Revenue placed in special travel & |
|SL 85-969 | | |distributed monthly. |Authority |tourism fund. Authority may not use|
|SL 87-118 | | | | |more than 15% for administrative |
|SL 87-195 | | | | |expenses. Quarterly reports to |
| | | | | |county commissioners. |
|Grandfather Village |10/15/01 |Up to 6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 2001-439, Part XVI. | | |tourism-related expenditures |Authority | |
|SL 2002-94 | | | | | |
|Granville County |7/23/93 |3% (10/1/00 – 10/1/07) |Effective 10/1/00 – 10/1/07: Allows TDA to|Tourism Development |SL 00-103 established TDA, reduced |
|SL 93-454 |7/11/00 | |use 2/3 of proceeds for developing |Authority |tax from 5% to 3% and specified uses |
|SL 2000-103 | | |facilities for fishing tournaments, skiing | |for 10/1/00 – 10/1/07. |
| | | |tournaments, & boating events; constructing| | |
| | | |facilities for festivals, & tournament | | |
| | | |grade multi-purpose athletic facilities; | | |
| | | |making similar capital expenditures for | | |
| | | |attracting tourists and business travelers.| | |
| | | | | | |
| | | |Effective 10/1/07: Use 2/3 to promote | | |
| | |5% (Eff: 10/1/07) |travel and tourism and the remainder for | | |
| | | |tourism-related expenditures. | | |
|City of Greensboro |4/1/91 |3% |20% to Greensboro/Guilford County Tourism |City officials Tourism |Quarterly reports to city council. |
|SL 91-22 | | |Development Authority for travel and |Development Authority |Annual audit. |
|SL 95-380 | | |tourism. 80% to finance the Greensboro War| | |
| | | |Memorial Coliseum arena, the renovation and| | |
| | | |expansion of the arena complex, and | | |
| | | |maintenance of the complex. Upon | | |
| | | |retirement of coliseum debt; 25% of TDA and| | |
| | | |75% to Greensboro to promote travel and | | |
| | | |tourism. | | |
|Guilford County |7/26/84 |3% |70% to the Tourism Development Authority. |Tourism Development | |
|SL 83-988 |Revised | |Of this amount, 80% may be used to promote |Authority | |
|SL 89-39 |7/89 | |travel and tourism activities and programs.| | |
|SL 91-93 |5/91 | |Up to $170,000 of the 20% may be used for | | |
|SL 95-540 | | |tourist-related events, including grant | | |
| | | |programs. The remainder may be used for | | |
| | | |conventions, tourism, and capital | | |
| | | |improvements. 30% of the tax proceeds to | | |
| | | |High Point. Of this amount 85% may be used| | |
| | | |to promote travel & tourism activities and | | |
| | | |programs. The remaining 15% may be used | | |
| | | |for specific tourist-related events & | | |
| | | |activities. | | |
|Halifax County |6/16/87 |Up to 5% |At least 2/3 to promote travel and tourism;|Tourism Development |Conforms to uniform guidelines. |
|SL 87-377 |5/17/2005 | |remainder for tourism-related expenditures.|Authority | |
|SL 2005-46 |7/26/06 | | | | |
|SL 2006-164 | | | | | |
|Harnett County | | | | |See Averasboro Township |
|Haywood County |7/21/83 |3% |Development, advertising, and promotion of |Tourism Development |Tourism Development Authority may use|
|SL 83-908 | |(2% 1983 and 1% 1986) |tourism |Authority |only 15% of funds for administrative |
|SL 85-942 | | | | |purposes. Quarterly report to county|
|SL 87-48 | | | | |commissioners. |
|SL 95-540 | | | | | |
|Henderson County |5/11/87 |No less than 3% nor more|Proceeds placed in special Travel & Tourism|Henderson Travel and | |
|SL 85-962 (Repealed) | |than 5% |fund which will promote travel and |Tourism | |
|SL 87-172 | | |tourism. |Committee | |
|SL 91-55 | | | | | |
|Hertford County |6/27/88 |Up to 3% |Any lawful purpose |County Commissioners |3% merchant discount |
|SL 87-979 | | | | | |
|Hendersonville |7/8/86 | | | | |
|SL 85-929 |Repealed | | | | |
|SL 87-172 | | | | | |
|High Point |4/3/01 |Up to 3%, plus 30% of OT|The 3% shall be used only for furniture |City Council | |
|SL 2001-11 | |proceeds levied by |market promotion and visitor assistance. | | |
|(See also Guilford County) | |Guilford County |Of the 30% received from the county, 85% | | |
| | | |may be used to promote travel and tourism | | |
| | | |activities and programs. The remaining 15%| | |
| | | |may be used for specific tourist-related | | |
| | | |events and activities. | | |
|Holden Beach |6/24/88 |Not to exceed 5% |First 3% for criminal justice system, fire |City officials | |
|SL 87-963 | |(See SL 97-364) |protection, health facilities, waste & | | |
|SL 97-364 | | |sewage treatment, control & repair of | | |
| | | |waterfront erosion Revenue distributed | | |
| | | |quarterly. Additional 2% only for beach | | |
| | | |renourishment and protection. | | |
|Town of Huntersville | | | | |See Mecklenburg; SL 2001-402 |
|Hyde County |6/5/91 |3% |Any public purpose. The county shall spend|County Commissioners |The board of county commissioners |
|SL 91-230 | | |90% of the proceeds collected on the | |shall appoint a mainland advisory |
|SL 91-806 | | |mainland only for the direct benefit of the| |board and an island advisory board to|
| | | |mainland. The county shall spend 90% of | |advise the board on the expenditures |
| | | |the proceeds collected on Ocracoke only for| |of the respective 90% of the proceeds|
| | | |the direct benefit of the island. | |for the mainland and the island. |
|Iredell County |7/3/85 |Not to exceed 3% |Operation & maintenance of civic center. |County officials |Must adopt resolution that it intends|
|SL 85-570 | | |For payment of interest or retiring | |to proceed with a county civic |
| | | |principal on debt related to a civic | |center. |
| | | |center or for promotion of travel and | | |
| | | |tourism. Revenue distributed monthly. | | |
|Jackson County |7/11/86 |3% |Promotion of travel and tourism. |Tourism Development |Authority may not use more than 15% |
|SL 85-969 | | | |Authority |for administrative expenses. |
|SL 87-118 | | | | | |
|SL 87-195 | | | | | |
|Johnston County |7/20/87 |3% |For the first two years in which the tax is|Johnston County and the |3% merchant discount. TDA may |
|SL 87-647 | | |levied 50% of the net proceeds may go to |Johnston County |retain up to 1% to cover |
| | | |the Johnston Technical College Auditorium | |administrative expenses. |
| | | |Fund. The remainder of the | | |
| | | |proceeds will go to the Johnston Co. | | |
| | | |Tourism Authority. After the first 2 | | |
| | | |years, all the net proceeds go to the | | |
| | | |Johnston County Tourism Authority. This | | |
| | | |revenue may be remitted to listed | | |
| | | |organizations in towns from which tax is | | |
| | | |collected. The revenue shall be used for: | | |
| | | |(1) direct advertising cost for visitor | | |
| | | |promotions, conventions, and tourism; (2) | | |
| | | |marketing & promotions expenses; (3) | | |
| | | |operating expenses for tourist-oriented | | |
| | | |events; (4) administrative expenses; (5) | | |
| | | |tourist | | |
|Town of Jonesville |9/2002 |Up to 3% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 2002-95 | | |tourism-related expenditures |Authority | |
|Kenly |7/06 |Up to 2% |At least 2/3 to promote travel and tourism |Johnston County TDA |Proceeds shall supplement rather than|
|SL 2006-120 | | |in Benson; remainder for tourism-related | |supplant any proceeds being used in |
| | | |expenditures in Benson. | |the town derived from county tax. |
|Kill Devil Hills | | |Dare County shall distribute 35% of the net|Town officials | |
|(See Dare County) | | |proceeds of the tax among the incorporated | | |
| | | |towns in proportion to the amount of ad | | |
| | | |valorem taxes levied by each town for the | | |
| | | |preceding fiscal year. The revenue | | |
| | | |distributed to the towns may only be used | | |
| | | |for capital expenditures. | | |
|City of Kings Mountain |10/15/01 |Up to 3% |At least 2/3 to promote travel and tourism;|Kings Mountain TDA |Complies with uniform guidelines. |
|SL 2001-439 | | |remainder for tourism-related expenditures.| | |
|City of Kinston |7/1/94 |3% |The net proceeds must be used to further |Kinston-Lenoir County |Net proceeds means gross proceeds |
|SL 93-648 | | |the development of travel, tourism, and |Tourism Development |less the cost to the city of |
| | | |conventions in Kinston, to sponsor |Authority |administering and collecting the tax,|
| | | |tourist-oriented events, and to finance | |which may not exceed 7% of the gross |
| | | |related capital projects. | |proceeds. |
|Kitty Hawk | | |Dare County shall distribute 35% of the net|Town officials | |
|(See Dare County) | | |proceeds of the tax among the incorporated | | |
| | | |towns in proportion to the amount of ad | | |
| | | |valorem taxes levied by each town for the | | |
| | | |preceding fiscal year. The revenue | | |
| | | |distributed to the towns may only be used | | |
| | | |for capital expenditures. | | |
|Town of Kure Beach |10/2002 |Up to 3% |50% to promote travel and tourism; 50% for |Cape Fear Coast Convention|Currently, not levying tax. |
|SL 2002-138 | | |tourism-related expenditures |and Visitors Bureau (set |The town may only levy the tax if New|
| | |(See Notes) | |up as a Tourism |Hanover establishes a county TDA. |
| | | | |Development Authority) |The county collects and administers |
| | | | | |the tax on the town's behalf. |
|Lee County |7/3/87 |Up to 3% |The proceeds will be held in the capital |Lee County |After the Community Resource Center |
|SL 87-538 | | |reserve fund until there is enough revenue | |is constructed, the revenue will be |
| | | |to construct a Community Resource Center | |used for maintenance of the center. |
| | | |for Lee County. | |The remainder may be used for any |
| | | | | |lawful purpose. 3% merchant |
| | | | | |discount. |
|Lenoir County |7/6/87 |3% |Development of travel and tourism and |Kinston-Lenoir County |Net proceeds means gross proceeds |
|SL 87-561 | | |conventions through advertising and |Tourism Development |less the cost to the city of |
|SL 89-576 | | |promotions. To sponsor tourist related |Authority |administering and collecting the tax,|
|SL 89-770 | | |events and to finance tourist related | |which may not exceed 7% of the gross |
|SL 91-76 | | |capital projects. Revenue distributed | |proceeds. |
|SL 93-648 | | |monthly. | | |
|City of Lexington |7/1/94 |Up to 6%. |The Authority must use 2/3 of the net |Lexington Tourism | If Davidson County is authorized |
|SL 93-602 | | |proceeds to promote travel and tourism and |Authority |to levy a room occupancy tax, the |
|SL 2001-365 | | |the remainder for tourism-related | |combined tax rates |
| | | |expenditures. | |for Davidson County and the town of |
| | | | | |Lexington cannot exceed 6%. |
|Lincoln County |7/24/93 |3% |Must use at least 2/3 to promote travel and|Lincoln County | |
|SL 93-549 | | |tourism and the remainder for | | |
| | | |tourism-related expenditures. | | |
|City of Lincolnton |10/15/01 |Up to 3% |Must use at least 2/3 to promote travel and|Tourism Development | |
|SL 2001-439, Part III. | | |tourism and the remainder for |Authority | |
| | | |tourism-related expenditures. | | |
|Linville |10/15/01 |Up to 6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 2001-439, Part XVI. | | |tourism-related expenditures |Authority | |
|SL 2002-94 | | | | | |
|Long Beach |6/26/84 |Not to exceed 5% |3% for criminal justice system, fire |City officials | |
|(renamed Oak Island) | | |protection, public facilities and | | |
|SL 83-985 | | |utilities, health facilities, solid waste | | |
|SL 83-908 | | |and sewage treatment, control and repair of| | |
|SL 89-857 | | |waterfront erosion. Revenue distributed | | |
|SL 98-207 | | |monthly. | | |
| | | |Add’l 2% for beach renourishment and | | |
| | | |protection only. | | |
|Lumberton |6/28/84 |3% |First 3%, 2/3 % to promote travel and |Lumberton TDA, established|An additional 3% tax expired |
|SL 83-908 | | |tourism'; remainder for tourism-related |in 1997, receives 3% of |8-1-2000. |
|SL 83-1028 | | |expenditures with at least $115,000 |tax proceeds. Additional |Limits amount TDA can use for |
|SL 87-935 | | |remitted to the Carolina Civic Center. |3% goes to City of |administrative expenses and salaries.|
|SL 97-361 | | |Additional 3% used for tourism-related |Lumberton |Report quarterly. |
| | | |expenditures and other public | | |
| | | |purposes.[Authority expired 8/1/2000] | | |
|Macon County |7/11/86 |3% |Promote travel & tourism. |Tourism Development |Quarterly report to county |
|SL 85-969 | | | |Authority |commissioners. TDA may use no more |
|SL 87-118 | | | | |than 15% for administrative expenses.|
|SL 87-195 | | | | | |
|Madison County |5/27/97 |Up to 5% |2/3 to promote travel and tourism. |Madison County Tourism |Conforms with guidelines. |
|SL 97-102 |6/28/2005 | |Remainder for tourism-related expenditures |Development Authority | |
|SL 2005-118 | | | | | |
|Manteo | | |Dare County shall distribute 35% of the net|Town officials | |
|(See Dare County) | | |proceeds of the tax among the incorporated | | |
| | | |towns in proportion to the amount of ad | | |
| | | |valorem taxes levied by each town for the | | |
| | | |preceding fiscal year. The revenue | | |
| | | |distributed to the towns may only be used | | |
| | | |for capital expenditures. | | |
|Martin County |5/8/91 |Up to 6% |2/3 to promote travel and tourism. |Tourism Development |Quarterly report to county |
|SL 91-80 |7/19/06 | |Remainder for tourism-related expenditures.|Authority |commissioners. County commissioners |
|SL 2006-127 | | | | |may determine appropriate percentage,|
| | | | | |not to exceed 5%, for Authority to |
| | | | | |use for administrative expenses. |
|Town of Matthews | | | | |See Mecklenburg; SL 2001-402 |
|McDowell County |7/3/86 |3% |Development, advertising, and promotion of |Tourism Development |Quarterly reports to County |
|SL 85-892 | | |tourism. Revenue distributed months. |Authority |Commissioners |
| | | | | | |
| | | | | | |
|Mecklenburg County |Amended 6/28/90 |8% |First 3% - Distributed to the City of |Mecklenburg County |Amendment adds 1% meals tax effective|
|SL 83-908 | | |Charlotte to provide for convention center |officials |1/1/92 |
|SL 89-821 | | |facilities. | | |
|SL 89-922 | | |Second 3% - Distributed to 6 towns in the | |Although the distribution of the |
|SL 95-17, §19 | | |county. For the five fiscal years | |second 3% comes from occupancy tax |
|SL 2001-402 |5/26/2005 | |beginning with 2001-2002, the towns of | |proceeds, it is measured by meals tax|
|SL 2005-68 | | |Cornelius, Davidson, Huntersville, | |proceeds. |
| | | |Matthews, Mint Hill, and Pineville would | | |
| | | |each receive an amount equal to 50% of the | |SL 2001-402, Sec. 4 modified the |
| | | |amount of meals tax collected in that town | |membership of the Charlotte Coliseum |
| | | |during the previous fiscal year, subject to| |Authority. |
| | | |a cap on the total amount which varies by | | |
| | | |fiscal year. At the end of this 5-year | |SL 2005-68 NASCAR Hall of Fame |
| | | |period, each town would receive each year | |Financing |
| | | |the greater of (1) 50% of the amount of | | |
| | | |meals tax collected in the town or (2) an | | |
| | | |amount agreed upon in an interlocal | | |
| | | |agreement between the town and the City of | | |
| | | |Charlotte. The funds distributed to the | | |
| | | |towns may be used for various | | |
| | | |tourism-related expenditures. | | |
| | | |The distribution to the towns will sunset | | |
| | | |upon the latest of 3 dates (See SL | | |
| | | |2001-402, Sec.3) | | |
| | | |Additional 2% - The add'l. 2% may only be | | |
| | | |levied upon receiving written confirmation | | |
| | | |from NASCAR that it will license or | | |
| | | |otherwise legally authorize the location of| | |
| | | |the NASCAR Hall of Fame Museum facility in | |The City of Charlotte shall use the |
| | | |Charlotte, North Carolina. | |proceeds only for the acquisition, |
| | | | |The add'l. 2% shall be |construction, repair, maintenance, |
| | | | |remitted to the City of |and financing of a NASCAR Hall of |
| | | | |Charlotte. |Fame Museum facility and an ancillary|
| | | | | |and adjacent NASCAR/convention center|
| | | | | |ballroom facility. |
|Town of Mint Hill | | | | |See Mecklenburg; SL 2001-402 |
|Mitchell County |5/5/87 |3% |Promote travel & tourism to sponsor |Chamber of Commerce |3% merchant discount |
|SL 87-141 | | |tourist-oriented events and activities & to| | |
| | | |finance tourist related capital projects. | | |
| | | |Revenue distributed quarterly. | | |
|City of Monroe |10/15/01 |Up to 5% |For the first 10 years, the Authority must |Tourism Development | |
|SL 2001-439, Part IV. | | |use 2/3 for tourism-related expenditures |Authority | |
| | | |and the remainder to promote travel and | | |
| | | |tourism. After 10 years, the Authority | | |
| | | |must use 2/3 to promote travel and tourism | | |
| | | |and the remainder for tourism-related | | |
| | | |expenditures. | | |
|Montgomery County |10/11/01 |Up to 3% |2/3 to promote travel and tourism. |Tourism Development |Conforms to uniform provisions |
|SL 2001-434 | | |Remainder for tourism-related expenditures |Authority | |
|Moore County |5/14/87 |3% |Further the development of travel, tourism |Tourism and Development |No more than 25% of the funds shall |
|SL 87-188 | | |& conventions through state, national and |Authority |be used for administrative expenses |
| | | |international advertising & promotions. | |of the Authority. 3% merchant |
| | | | | |discount. Quarterly report to county|
| | | | | |commissioners. |
|Town of Mooresville |6/17/91 |Not to exceed 6%. |50% to Tourism Development Authority to |Tourism Development |Report to county commissioners at |
|SL 91-296 | | |promote travel & tourism. 50% to general |Authority/ |close of fiscal year. All |
|SL 91-577 | |Eff. 7/8/99, may levy |fund for any lawful purpose. |County officials |disbursements of TDA subject to the |
|SL 99-258 |7/8/99 |add’l 2% (for max. total| | |approval by Town Board. |
| | |of 4%). Add’l 2% cannot| | | |
| | |be levied unless town | | |SL 99-258 made administration, |
| | |has levied original OT. | | |penalty, and definitions provisions |
| | |Rate when combined | | |uniform. |
| | |w/Iredell Co. cannot | | | |
| | |exceed 6% | | | |
|City of Mount Airy |8/9/97 |Up to 6% |At least 2/3 to promote travel and tourism;|Mount Airy TDA |Complies with uniform guidelines. |
|SL 97-410 | | |remainder for tourism-related expenditures | | |
|SL 2003-281 | | | | | |
|Town of Nags Head | | |Dare County shall distribute 35% of the net|Town officials | |
|(See Dare County) | | |proceeds of the tax among the incorporated | | |
| | | |towns in proportion to the amount of ad | | |
| | | |valorem taxes levied by each town for the | | |
| | | |preceding fiscal year. The revenue | | |
| | | |distributed to the towns may only be used | | |
| | | |for capital expenditures. | | |
|Nash County |3/27/87 |Up to 5% |First 3%; 2/3 to promote travel and |Nash Tourism |Quarterly report to county |
|SL 87-32 | | |tourism; remainder for tourism-related |Development Authority |commissioners. Operator may deduct |
|SL 93-545 | | |expenditures. | |from the amount remitted to the |
|SL 97-255 | | |Second 2%: remitted to the City of Rocky | |county a discount equal to the |
|SL 2001-349 | | |Mount to be used only for tourism-related | |discount the State allows the |
| | | |expenditures within Nash County | |operator for collecting State sales |
| | | |specifically approved in advance by the | |and use tax. County may retain its |
| | | |Nash County TDA | |cost of collecting and administering |
| | | | | |the tax, |
| | | | | |not to exceed 7% of the amount |
| | | | | |collected. |
|New Hanover County |7/11/86 |3% |40% to TDA for tourism promotion. |Cape Fear Coast Convention| |
|SL 83-908 | | |60% to a special fund for beach |and Visitors Bureau | |
|SL 83-987 | | |nourishment. |(required to be set up as | |
|SL 85-726 | | | |a TDA by February 1, 2003)| |
|SL 85-971 | | | | | |
|SL 95-540 | | | | | |
|SL 2002-138 | | | | | |
|SL 2003-166 | | | | | |
|SL 2006-167 | | | | | |
|New Hanover County District U |7/27/06 |Up to 3% |At least 2/3 to promote travel and tourism;|Tourism Development |Complies with uniform provisions |
|SL 2006-167 | | |remainder for tourism-related expenditures.|Authority | |
|Newland |10/15/01 |Up to 6% |At least 2/3 to promote travel and tourism;|Tourism Development |Complies with uniform provisions |
|SL 2001-439, Part XVI. | | |remainder for tourism-related expenditures.|Authority | |
|SL 2002-94 | | | | | |
|North Topsail Beach |10/15/01 |Up to 3% |Used for beach nourishment |Town officials | |
|SL 2001-439, Part V. | | | | | |
|Oak Island |7/1/92 |Up to 5% (see 97-364) |First 3%, Tourism-related expenditures. |Town Board of |Funds may not be used for services |
|(formerly Yaupon Beach) | | |Additional 2%, only for beach renourishment|Commissioners |normally provided by the town for its|
|SL 91-820 | | |and protection. | |citizens unless these services |
|SL 97-364 | | | | |promote tourism and enhance the |
| | | | | |ability of the town to attract and |
| | | | | |provide for tourists. |
|Ocean Isle Beach |6/26/84 |Not to exceed 5% |First 3% for Criminal justice system, fire |City officials | |
|SL 83-908 | |(see 97-364) |protection, health facilities, waste and | | |
|SL 97-364 | | |sewage treatment, control and repair of | | |
| | | |waterfront erosion. Revenue distributed | | |
| | | |monthly. Additional 2% only for beach | | |
| | | |renourishment and protection. | | |
|Ocracoke Township Taxing District |7/19/06 |2% |At least 2/3 to promote travel and tourism;|Tourism Development |None of the proceeds may be used for |
|SL 2006-128 | | |remainder for tourism-related expenditures.|Authority |tourism promotion or tourism-related |
| | | | | |expenditures outside the district. |
|Onslow County |7/1/86 |3% |Deposited in general fund of the county to |County officials | |
|SL 85-857 | | |be used only to further the development of | | |
| | | |travel, tourism and conventions in the | | |
| | | |county. | | |
|Orange County |6/25/91 |Up to 3% |At least 10% used to provide funding for |County officials |County Commissioners will decide on |
|SL 91-392 | | |visitor information services & to support | |allocation of revenues during |
| | | |cultural events. | |budgeting process. |
|Town of Oriental |7/6/94 |Not more than 3%. If |The Board must use at least ¼ of the |Board of Commissioners of |The term “promote travel and tourism”|
|SL 93-695 | |Pamlico County is |proceeds to promote travel and tourism and |the Town of Oriental. |means to advertise or market an area |
| | |authorized to levy a |the remainder may be used for | |or activity, publish and distribute |
| | |room occupancy tax, the |tourism-related expenditures. | |pamphlets and other materials, |
| | |combined tax rates for | | |conduct market research, host and |
| | |Pamlico County and the | | |conduct tours for travel industry |
| | |Town of Oriental cannot | | |representatives and travel writers, |
| | |exceed 6% | | |or engage in similar promotional |
| | | | | |activities that attract tourists or |
| | | | | |business travelers to the town. The |
| | | | | |term "tourism-related expenditures" |
| | | | | |means expenditures that |
| | | | | |are designed to increase the use of |
| | | | | |lodging facilities in the town or |
| | | | | |attract tourists or business |
| | | | | |travelers to the town and the costs |
| | | | | |of administering and collecting the |
| | | | | |tax; the term includes expenditures |
| | | | | |to construct, maintain, or repair a |
| | | | | |visitors' center, a convention |
| | | | | |facility, a museum, an historic |
| | | | | |attraction, or a publicly owned |
| | | | | |waterfront structure, but does not |
| | | | | |include other capital expenditures. |
| | | | | |An operator who collects the |
| | | | | |occupancy tax may deduct from the |
| | | | | |amount remitted to the town a |
| | | | | |discount equal to the discount the |
| | | | | |State allows the operator for State |
| | | | | |sales and use tax purposes. |
|Pasquotank County | |Up to 6% |1st 3¢: |Elizabeth City-Pasquotank |If the Pasquotank County Board of |
|SL 87-175 |5/11/87 | |50% for tourism promotion |County TDA |Commissioners does not levy a tax or |
|SL 2005-16 |4/26/2005 | |25% for tourism-related expenditures |(Elizabeth City Area |has levied less than 6%, the |
| | | |recommended by the Elizabeth City city |Convention and Visitors |Elizabeth City Council may, by |
| | | |council and approved by the TDA |Bureau to be established |ordinance, levy a room occupancy tax |
| | | |25% for tourism-related expenditures |as joint city and county |at a rate that does not exceed 6% |
| | | |recommended by the Pasquotank Co. board of |TDA) |when added with the Pasquotank County|
| | | |commrs. and approved by the TDA | |tax, if any. |
| | | |Remainder to the TDA, at least 2/3 of which| | |
| | | |to be used for tourism promotion and the | | |
| | | |remainder for tourism-related expenditures.| | |
|Pender County |6/24/88 |Up to 3% |The proceeds from accommodations in Surf |The proceeds remitted to |There is an interlocal agreement |
|SL 87-970 Repealed |10/15/01 | |City shall be remitted to Surf City and |Surf City and Topsail |between county and towns whereby the |
|SL 2001-439, Part VI. | | |used for beach nourishment. The proceeds |Beach are administered by |towns collect and administer the tax.|
| | | |from accommodations in Topsail Beach shall |the respective town | |
| | | |be remitted to Topsail Beach and used for |officials. The proceeds | |
| | | |beach nourishment. The remainder of |from accommodations | |
| | | |proceeds derived from accommodations in |located in the county are | |
| | | |Pender County are shall be remitted to the |administered by the TDA | |
| | | |TDA; 2/3 must be used to promote travel and| | |
| | | |tourism and the remainder must be used for | | |
| | | |tourism-related expenditures. | | |
|Person County |8/6/97 |Up to 5% |First 4 years, use 2/3 for specified |Person TDA |Report quarterly |
|SL 97-364 | | |projects and remainder to promote travel | | |
| | | |and tourism. Subsequent years use 2/3 to | | |
| | | |promote travel and tourism and remainder | | |
| | | |for tourism-related expenditures. | | |
|Pilot Mountain |7/06 |Up to 6% |At least 2/3 of the net proceeds to promote|Tourism Development |Conforms to guidelines |
|SL 2006-118 | | |tourism; remainder for tourism-related |Authority | |
| | | |expenditures. | | |
|Town of Pineville | | | | |See Mecklenburg |
| | | | | |SL 2001-402 |
|Pitt County |5/5/87 |3%; additional tax up to|2/3 of the funds from the initial 3% shall |Pitt-Greenville Convention|Submit budget for processing and |
|SL 87-143 |7/20/93 |3% |be used to promote travel and tourism in |and Visitors Authority |approval through regular budget |
|SL 93-410 | | |Pitt County and the City of Greenville and | |procedure. Quarterly report to |
| | | |the remainder used only for tourism-related| |county commissioners & city council. |
| | | |expenditures. The proceeds from the | |Annual audit conducted & distributed |
| | | |additional 3% shall be used to reimburse | |to county and city. The county may |
| | | |the City of Greenville and Pitt County for | |retain its costs of administering and|
| | | |any funds they have advanced to purchase | |collecting the tax, not to exceed 7% |
| | | |property for a convention center. After | |of the amount collected. |
| | | |full reimbursement of the city and county, | | |
| | | |the money shall be used to finance a | | |
| | | |convention center. | | |
|Polk County |7/11/86 |3% |Promotion of travel and tourism. |County Officials | |
|SL 85-969 | | | | | |
| | | | | | |
| | | | | | |
|City of Raleigh |7/1/86 |3% |First $1,000,000 to the Convention & |Convention & Visitor |Annual budget approval. Quarterly |
|SL 85-850 | | |Visitors Bureau to promote conventions and |Bureau/City officials |reports to City Council. May be |
| | | |tourism. Remainder to city to promote | |audited upon reasonable notice. 1% |
| | | |travel tourism and for capital needs | |merchant discount. Authority |
| | | |related to tourism. | |repealed 91-594. See notes at end. |
|Randolph County |7/28/97 |Up to 5% |2/3 for travel and tourism; remainder for |Randolph Tourism |•Currently levying 3%. |
|SL 97-342 | | |tourism-related expenditures. |Development Authority |•Report to county commissioners |
| | |(See Notes) | | |quarterly and at the close of the |
| | | | | |fiscal year. |
|Reidsville |7/28/2005 |Up to 2% |Based on recommendations from and in |Rockingham County TDA |None of the proceeds may be used to |
|SL 2005-233 | | |consultation with the Reidsville City |(must be deposited into a |promote travel and tourism or for |
| | | |Council, the Authority shall use at least |separate Reidsville |tourism-related expenditures in areas|
| | | |2/3 for tourism promotion and the remainder|Account) |within Rockingham County that are |
| | | |for tourism-related expenditures. | |outside of the City of Reidsville. |
|Richmond County |6/24/88 |6% |50% to promote travel and tourism in |Tourism Development |Quarterly report to county |
|Richmond County |10/15/01 | |Richmond County; 50% for tourism-related |Authority |commissioners. Authority may not use|
|SL 87-969 | | |expenditures in the City of Rockingham that| |more than 15% for administrative |
|SL 2001-439, Part XIII. | | |are mutually agreed upon by the county TDA | |expenses. |
| | | |and the Rockingham City Council. | | |
|Roanoke Rapids |5/17/2005 |Up to 1% |At least 2/3 to promote travel and tourism;|Halifax Tourism |The county TDA must hold the funds in|
|SL 2005-46 | | |remainder for tourism-related expenditures |Development Authority |a separate account and administer |
| | | | | |them separately from proceeds of the |
| | | | | |Halifax County occupancy tax. |
|City of Rockingham |10/15/01 | |For tourism-related expenditures in the | |Receives 50% of net proceeds from tax|
|See SL 2001-439, Part XIII. | | |City of Rockingham that are mutually agreed| |levied by Richmond County |
| | | |upon by the county TDA and the Rockingham | | |
| | | |City Council. | | |
|Rockingham County |6/19/91 |3% |At least 2/3 to promote travel and tourism;|Tourism Development |Conforms with guidelines |
|SL 91-322 | | |remainder for tourism-related expenditures.|Authority | |
|SL 95-52 | | | | | |
|SL 2005-233 |7/28/2005 | | | | |
|City of Rocky Mount |8/8/01 | |Must be used only for tourism-related |Levied by county; spent by|Receives net proceeds from 2% tax |
|See SL 2001-349 | | |expenditures within Nash County that have |City |levied by Nash County |
| | | |been specifically approved in advance by | | |
| | | |the Nash County TDA | | |
|Rowan County |6/16/87 |Up to 3% |To promote travel, tourism, and conventions|Tourism Development |The Authority may not spend any of |
|SL 87-379 | | |and to sponsor tourist-oriented events and |Authority |the funds for construction, |
|SL 91-882 | | |activities in Rowan County | |improvement, or maintenance of real |
|SL 2001-439, Part VIII. | | | | |property or for any other capital |
| | | | | |project. The county must remit |
| | | | | |proceeds on a monthly basis to the |
| | | | | |TDA. |
|Town of Rowland |5/29/91 |3% |Tourism-related expenditures, including |City officials | |
|SL 91-154 | | |fire protection, criminal justice system, | | |
| | | |public utilities; health facilities, and | | |
| | | |solid waste & sewage treatment. | | |
| | | |Advertising, marketing, & promotion of | | |
| | | |tourism. | | |
|Rutherford County |7/8/91 |Not to exceed 6% |Promote travel, tourism, retirement, & |Tourism Development |Quarterly report to county |
|SL 91-577 | | |conventions. Revenue distributed |Authority |commissioners. |
| | | |quarterly. | | |
|Scotland County |8/19/97 |Up to 3% |2/3 to promote travel and tourism; 1/3 for |Scotland |Cost of collection specified. Report|
|SL 97-410 | | |tourism-related expenditures |TDA |quarterly. |
|Town of Selma |10/15/01 |Up to 2% |At least 2/3 to promote travel and tourism |Johnston County Tourism |The net proceeds of the tax shall |
|SL 2001-439, Part X. |7/06 | |for the direct benefit of Selma; remainder |Development Authority |supplement rather than supplant any |
|SL 2006-120 | | |for tourism-related expenditures for the | |proceeds being used in the Town of |
| | | |direct benefit of Selma. | |Selma derived from the occupancy tax |
| | | | | |levied by Johnston County pursuant to|
| | | | | |SL 87-647 |
|Seven Devils |10/15/01 |Up to 6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 2001-439, Part XVI. | | |tourism-related expenditures |Authority | |
|SL 2002-94 | | | | | |
|Town of Shallotte |8/6/97 |Up to 3% |½ to promote travel and tourism; remainder |Shallotte Tourism |Cost of Collection defined; Report |
|SL 97-364 | | |for tourism-related expenditures |Development Authority |quarterly. |
|City of Shelby |8/5/97 |Up to 3% |2/3 to promote travel and tourism; |City of Shelby | |
|SL 97-361 | | |remainder for tourism-related expenditures.| | |
|Town of Smithfield |10/15/01 |Up to 2% |At least 2/3 to promote travel and tourism |Johnston County Tourism |The net proceeds of the tax shall |
|SL 2001-439, Part XI. |7/06 | |for the direct benefit of Smithfield; |Development Authority |supplement rather than supplant any |
|SL 2006-120 | | |remainder for tourism-related expenditures | |proceeds being used in the Town of |
| | | |for direct benefit of Smithfield. | |Smithfield derived from the occupancy|
| | | | | |tax levied by Johnston County |
| | | | | |pursuant to SL 87-647. |
|Southern Shores | | |Dare County shall distribute 35% of the net|Town officials | |
|(See Dare County) | | |proceeds of the tax among the incorporated | | |
| | | |towns in proportion to the amount of ad | | |
| | | |valorem taxes levied by each town for the | | |
| | | |preceding fiscal year. The revenue | | |
| | | |distributed to the towns may only be used | | |
| | | |for capital expenditures. | | |
|City of Southport |7/14/89 |Up to 5% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Conforms with uniform provisions |
|SL 89-639 | | |tourism-related expenditures |Authority | |
|SL 2002-129 | | | | | |
|Stanly County |10/11/01 |Up to 6% |The county shall remit to Albemarle 5/6 of |Tourism Development | |
|SL 2001-434 | | |the gross proceeds of the occupancy tax |Authority | |
| | | |derived from accommodations in Albemarle. | | |
| | | |The City of Albemarle shall remit 40% of | | |
| | | |the proceeds to the Stanly County TDA and | | |
| | | |use the remainder for tourism-related | | |
| | | |expenditures. The county shall remit to | | |
| | | |each municipality (other than Albemarle) | | |
| | | |net proceeds of the tax derived from | | |
| | | |accommodations in that municipality. Each | | |
| | | |municipality shall remit to the county TDA | | |
| | | |each year the greater of $1.00 per capita | | |
| | | |of the municipality's population or ½ of | | |
| | | |the amount remitted to the municipality. | | |
| | | |The municipalities shall use the remaining | | |
| | | |funds only for tourism-related | | |
| | | |expenditures. Stanly county shall use the | | |
| | | |remainder of net proceeds only for | | |
| | | |tourism-related expenditures in Stanly | | |
| | | |County. | | |
|City of Statesville |7/8/86 |Not to exceed 5% |3% for construction, operation, and |Civic Center Authority |Subject to Iredell Co. abolishing the|
|SL 85-570 | |(3% & add’l 2%) |maintenance of civic center or payment of | |Iredell Civic Center Authority. |
|SL 85-930 | | |interest or retiring principal on debt, or | | |
|SL 98-112 | | |travel & tourism in Statesville. Revenue | | |
| | | |distributed monthly. | | |
| | | |1% to Statesville TDA to promote travel and| | |
| | | |tourism | | |
| | | |Remaining 1% for operation and maintenance | | |
| | | |of civic center and for payment of interest| | |
| | | |or retiring principal on debt related to | | |
| | | |civic center. | | |
|Town of St. Pauls |8/20/98 |Up to 3% |At least 2/3 of funds to promote travel and|St. Pauls Tourism | |
|SL 98-112 |7/06 | |tourism; balance for tourism-related |Development | |
|SL 2006-34 | | |expenditures. |Authority | |
|Sugar Mountain |10/15/01 |Up to 6% |At least 2/3 to promote travel and tourism;|Tourism Development |Complies with uniform provisions. |
|SL 2001-439, Part XVI. | | |remainder for tourism-related expenditures.|Authority | |
|SL 2002-94 | | | | | |
|Sunset Beach |6/24/88 |Not to exceed 5% (see |Criminal justice system, fire protection, |First 3%, criminal justice| |
|SL 87-956 | |97-364) |health facilities, waste and sewage |system. Additional 2%, | |
|SL 97-364 | | |treatment, control and repair of waterfront|only for beach | |
| | | |erosion. Revenue distributed monthly. |renourishment and | |
| | | | |protection. | |
|Surf City |6/26/84 |Not to exceed 3% |Criminal justice system, fire protection, |City officials |Plus, of the 3% levied by Pender |
|SL 83-908 |10/15/01 | |health facilities, waste & sewage | |County, Surf City receives net |
|SL 2001-439, Part VI. | | |treatment, control and repair of waterfront| |proceeds from accommodations located |
| | | |erosion. | |in Surf City. |
|Swain County |7/7/96 |3% |Advertising and promotion of tourism. |Tourism Development |Authority may use no more than 25% |
|SL 85-923 | | |Revenue distribute quarterly. |Authority |for wages, salaries, & administrative|
| | | | | |expenses. Quarterly reports to |
| | | | | |county commissioners. |
|City of Thomasville |7/23/93 |At least 3% and not more|If the rate does not exceed 3%, then at |Thomasville Tourism |Quarterly distribution. The City of |
|SL 93-453 | |than 6%. If Davidson |least 2/3 of the revenue shall be used to |Commission |Thomasville may retain 5% of the |
| | |County is authorized to |promote travel and tourism and the | |gross proceeds, or the costs of |
| | |levy an occupancy tax, |remainder for tourism-related expenditures.| |collecting and administering the tax,|
| | |the combined rates for |If the rate exceeds 3%, then the proceeds | | |
| | |Davidson County and any |equivalent of a 3% tax shall be used as | |whichever is greater. The |
| | |city located in it may |stated above and the excess proceeds shall | |Thomasville Tourism Commission shall |
| | |not exceed 6%. |be used only to construct or maintain a | |report the receipts and expenditures |
| | | |visitors’ center. | |to the City Council at the close of |
| | | | | |each fiscal year. |
|Topsail Beach |6/26/84 |Not to exceed 3% |Criminal justice system, fire protection, |City officials |Plus, of the 3% tax levied by Pender |
|SL 83-908 |10/15/01 | |health facilities, waste & sewage | |County, Topsail Beach receives the |
|SL 2001-439, Part VI. | | |treatment, control & repair of waterfront | |net proceeds from accommodations |
| | | |erosion. | |located in Topsail Beach. The |
| | | | | |proceeds must be used for beach |
| | | | | |nourishment. |
|Transylvania County | |Up to 6% |At least 2/3 to promote travel and tourism;|Tourism Development |Conforms with uniform guidelines. |
|SL 85-969 |7/11/86 | |remainder for tourism-related expenditures.|Authority | |
|SL 99-205 |7/1/99 | | | | |
|SL 2005-88 |6/16/2005 | | | | |
|Town of Troutman |7/26/2005 |Up to 3% |At least 2/3 to promote travel and tourism;|Troutman TDA |Conforms with uniform guidelines. |
|SL 2005-220 | | |remainder for tourism-related expenditures.| | |
|Tryon |7/06 |Up to 3% |At least 2/3 to promote travel and tourism;|Tourism Development |Complies with uniform provisions. |
|SL 2006-148 | | |remainder for tourism-related expenditures.|Authority | |
|Tyrrell County |11/27/01 |Up to 6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development | |
|SL 2001-468 | | |tourism-related expenditures |Authority | |
|Vance County |7/7/88 |Not less than 3% and no |2/3 to promote travel and tourism; 1/3 for |Tourism Development | |
|SL 87-1067 |7/30/01 |more than 6% |tourism-related expenditures |Authority | |
|SL 2001-321 | | | | | |
|Wake County | |Up to 6% |- 45.25% to Raleigh |Raleigh Convention and |Annual budget approval. Quarterly |
|SL 85-850 (see SL 91-594 for language | | |- 5% to Cary |Visitors Bureau |reports to City Council. May be |
|repealing authority to levy under this | | |- 34.75% to Wake County | |audited upon reasonable notice. 1% |
|act) | | |- 15% to Greater Raleigh | |merchant discount. Wake County |
|SL 91-594 | | |Convention and Visitor Bureau | |authorized to levy a 6% occupancy tax|
|SL 95-458 | | |-First million transferred to | |and a 1% prepared food & beverage tax|
|SL 97-68 | | |the Convention and Visitors Bureau. | |in 1991. The enactment of a tax |
|See also G.S. 160A-480.8(c) | | |- Remaining net proceeds | |under this authority repeals the |
| | | |distributed between the county & cities for| |authority of the county or a unit of |
| | | |operations of convention centers, civic | |local government in Wake County to |
| | | |centers, coliseums, museums, cultural | |enact any occupancy tax under any |
| | | |programs and activities of the Bureau. | |other local act. |
| | | |Raleigh and Wake County to transfer $22 | | |
| | | |million to the Centennial Authority from | | |
| | | |undesignated proceeds. | | |
|Wake Forest |7/89 |3% |Promote tourism & economic development. |City officials |Authority repealed - 91-594. See |
|SL 89-604 | | |Revenue distributed months. | |notes at end |
|City of Washington |5/29/91 |6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 91-158 |8/13/01 | |tourism-related expenditures |Authority | |
|SL 2001-365 | | | | | |
|Washington County |7/1/92 |6% |2/3 to promote travel and tourism; 1/3 for |Tourism Development |Complies with uniform provisions |
|SL 91-821 |7/24/01 | |tourism-related expenditures |Authority | |
|SL 2001-305 | | | | | |
|Watauga County |7/18/2005 |Up to 6% |At least 2/3 to promote travel and tourism;|Tourism Development |Tax to be levied in "Watauga County |
|SL 2005-197 | | |remainder for tourism-related expenditures |Authority |District U" comprised of the |
| | | | | |unincorporated areas of the county. |
| | | | | | |
| | | | | |(See also Beech Mountain District W) |
|West Jefferson |5/18/2005 |3% |At least 2/3 to promote travel and tourism;|Tourism Development |Complies with uniform provisions |
|SL 2005-49 | | |remainder for tourism-related expenditures |Authority | |
|Town of Wilkesboro |10/15/01 |Up to 3% |At least 2/3 to promote travel and tourism;|Tourism Development |Complies with uniform provisions |
|SL 2001-439, Part IX. | | |remainder for tourism-related expenditures |Authority | |
|Wilmington |10/2002 |3% |The county collects the tax and remits the |Cape Fear Coast Convention|The city may only levy the tax if the|
|SL 2002-139 | |(to become effective no |proceeds to a convention center account. |and Visitors Bureau (set |county has established a TDA. |
| | |earlier than February 1,|The funds in this account may be used only |up as a Tourism |City required to give 15 days' public|
| | |2003) |as follows: |Development Authority) |notice of hearing. |
| | | |If, within 3 years after the first levy of | |The county will collect and |
| | | |the 3% tax, the City has demonstrated to | |administer the tax on the town's |
| | | |the satisfaction of the TDA that all | |behalf. |
| | | |financing and development arrangements for | | |
| | | |a convention center have been completed, | | |
| | | |the county must remit the funds to the City| | |
| | | |to be used for the construction, financing,| | |
| | | |operation, promotion, and maintenance of a | | |
| | | |convention center. Thereafter, all tax | | |
| | | |proceeds remitted to the convention center | | |
| | | |account shall be remitted quarterly to the | | |
| | | |City. | | |
| | | |If the conditions in 1) have not been met | | |
| | | |within 3 years, the county must remit the | | |
| | | |funds to the TDA to be used to promote | | |
| | | |travel and tourism. | | |
| | | |If the conditions in 1) have been met but | | |
| | | |within 4 years after the first levy of the | | |
| | | |3% tax, construction has not begun on a | | |
| | | |convention center, then the city must | | |
| | | |return any funds it received that have not | | |
| | | |been committed to the TDA to be used to | | |
| | | |promote tourism in the city. | | |
|Wilson County |6/26/87 |3% |Development of travel, tourism and |Tourism Development |Quarterly report to county |
|SL 87-484 | | |conventions through advertising and |Authority |commissioners. County Commissioners |
| | | |promotions, to sponsor tourist-oriented | |may determine an appropriate |
| | | |activities & to finance tourist-related | |percentage to be expended by TDA for |
| | | |capital projects Revenue distributed | |administrative expenses. |
| | | |monthly. | | |
|Town of Wrightsville Beach |10/2002 |Up to 3% |50% to promote travel and tourism; 50% for |Cape Fear Coast Convention|The county collects and administers |
|SL 2002-138 | | |tourism-related expenditures |and Visitors Bureau (set |the tax on the town's behalf. |
| | | | |up as a Tourism | |
| | | | |Development Authority) | |
|Yancey County |5/5/87 |3% |1) Direct advertising for visitor |Chamber of Commerce |Report at close of fiscal year to |
|SL 87-140 | | |promotions, conventions, travel and |Tourism & Development |county commissioners. County shall |
| | | |tourism; 2) marketing & promotions |Committee |periodically conduct a review of this|
| | | |expenses; 3) expenses to aid and encourage | |levy and of the disbursements of |
| | | |visitor promotions, conventions and travel | |funds. |
| | | |and tourism. Revenue distributed | | |
| | | |quarterly. | | |
NOTE: With the exception of Hickory-Conover, Goldsboro, and Hendersonville, the net proceeds of the tax are distributed to the appropriate body's finance officer. In some instances, a limit is placed on this cost. The usual limit is 3% to 5%. In Rutherford County, the limit is 10%. Hickory-Conover, Goldsboro, and Hendersonville define “net proceeds” as “gross proceeds”.
The General Assembly authorized Wake County to impose a 6% occupancy tax in 1991 (S.L. 91-594). The enactment of the tax under this authority repeals the authority of the county or a unit of local government in Wake County to enact an occupancy tax under any other local act. Wake County has enacted this tax. Therefore, the authority for the county to enact a 3% occupancy tax under S.L. 85-850 and the authority of any units of local government in Wake County have been repealed.
A "merchant’s discount" is the discount allowed a merchant for collecting a room occupancy tax, and it must be the same as the discount the State allows the merchant for collecting State sales and use tax.
Over the past several years, there has been a greater effort to make the occupancy taxes uniform. In 1997, the General Assembly enacted uniform municipal and county administrative provisions for occupancy tax legislation – G.S. 153A-155 and G.S. 160A-215. These provisions provide uniformity in the areas of levy, administration, collection, repeal, and penalties. The House Finance Committee has also appointed a subcommittee on occupancy taxes. The subcommittee has typically adhered to the guidelines set out in the North Carolina Travel and Tourism Coalition's policy statement for legislation authorizing local occupancy taxes. Many of the principles contained in its statement are similar to the ones established by the House Finance subcommittee in 1993. Based upon this work, the House Finance Committee looks for the inclusion of the following uniform provisions in the occupancy tax bills it considers:
Rate - The county tax rate cannot exceed 6% and the city tax rate, when combined with the county rate, cannot exceed 6%.
Use - Two-thirds of the proceeds must be used to promote travel and tourism and the remainder must be used for tourism-related expenditures. In the 2001 Regular session, the scope of the use provisions was expanded to include beach nourishment. In 2004, the statutory administrative provisions were amended to prohibit the proceeds of a room occupancy tax from being used directly or indirectly for the development or construction of a hotel or another transient lodging facility.
Definitions -
4. Net proceeds - Gross proceeds less the costs to the city/county of administering and collecting the tax, as determined by the finance officer, not to exceed 3% of the first $500,000 of gross proceeds collected each year and 1% of the remaining gross receipts collected each year.
5. Promote travel and tourism – To advertise or market an area or activity, publish and distribute pamphlets and other materials, conduct market research, or engage in similar promotional activities that attract tourists or business travelers to the area; the term includes administrative expenses incurred in engaging in these activities.
6. Tourism-related expenditures – Expenditures that, in the judgment of the Tourism Development Authority, are designed to increase the use of lodging facilities, meeting facilities, and convention facilities in a county by attracting tourists or business travelers to the city/county. The term includes tourism-related capital expenditures.
• Beach nourishment – The placement of sand, from other sand sources, on a beach or dune by mechanical means and other associated activities that are in conformity with the North Carolina Coastal Management Program along the North Carolina shorelines and connecting inlets for the purpose of widening the beach to benefit public recreational use and mitigating damage and erosion from storms to inland property. The term includes expenditures for the following:
a. Costs directly associated with qualifying for projects either contracted through the U.S. Army Corps of Engineers or otherwise permitted by all appropriate federal and State agencies;
b. The nonfederal share of the cost required to construct these projects;
c. The costs associated with providing enhanced public beach access; and
d. The costs of associated nonhardening activities such as the planting of vegetation, the building of dunes, and the placement of sand fences.
Administration - The net revenues must be administered by a local tourism promotion agency, typically referred to as a “Tourism Development Authority,” that has the authority to determine how the tax proceeds will be used, is created by a local ordinance, and at least ¾ of the members must be currently active in the promotion of travel and tourism in the taxing district and 1/3 of the members must be affiliated with organizations that collect the tax.
Cost of Collecting - A county or city may retain from the proceeds its actual costs of collecting the tax, not to exceed 3% of the first $500,000 collected each year plus 1% of the remainder collected each year.
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