HB 528 — Indian Trail/Stallings Occupancy Tax Auth.

GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2019 H 12 HOUSE BILL 528 Committee Substitute Favorable 5/15/19 Short Title:

Representatives Arp and Horn (Primary Sponsors).

For a complete list of sponsors, refer to the North Carolina General Assembly web site.

State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House April 1, 2019 A BILL TO BE ENTITLED AN ACT TO AUTHORIZE THE TOWN OF INDIAN TRAIL AND A PORTION OF THE TOWN OF STALLINGS TO LEVY AN OCCUPANCY TAX.

INDIAN TRAIL OCCUPANCY TAX SECTION 1.1.(a) Occupancy tax.

Occupancy– tax.Authorization and Scope.

– (a)The AuthorizationTown andCouncil Scope.of the Town of Indian Trail may levy a room occupancy tax of up to five percent (5%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the town that is subject to sales tax imposed by the State under G.S.

– The Town Council of the Town of Indian Trail may levy a room occupancy tax of up to five percent (5%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel,motel,inn,touristcamp,orsimilarplacewithinthetownthatissubjecttosalestaximposed by the State under G.S.

160A-215(b)160A-215 reads as rewritten:

"(b)"§ Levy.160A-215.

Uniform provisions for room occupancy taxes.

… (b) Levy.

That date must be the first day of a calendar month, however, and may not be earlier than the first day of the second month after the date the resolution is adopted."adopted. *H528-v-1* General Assembly Of North Carolina Session 2019 SECTION 1.(b1) Administration.

*H528-v-2* General Assembly Of North Carolina Session 2019 (b1) Rate Increase.

– The Town Council of the Town of Indian Trail may, by resolution and after not less than 10 days' public notice and a public hearing, increase the rate of the tax to a rate not in excess of that approved in an election held pursuant to subsection (b) of this section.

…." SECTION 1.(b1) Administration.

– To advertise or market an area or activity, publishanddistributepamphletsandothermaterials,conductmarketresearch, or engage in similar promotional activities that attract tourists or business travelers to the area;area.

theThe term includes administrative expenses incurred in engaging in the listed activities.

– When the Towntown Councilcouncil adopts a resolution levying a room occupancy tax under this section, it shall also adopt a resolution creating the Indian Trail Tourism Development Authority, which shall be a public authority under the Local Government Budget and Fiscal Control Act.

The Towntown Councilcouncil shall designate one member of the AuthorityasAuthority as chair and shall determine the compensation, if any, to be paid to members of the Authority.

STALLINGS OCCUPANCY TAX Page 2 House Bill 528-Second Edition General Assembly Of North Carolina Session 2019 SECTION2.1.

The Stallings Town Council shall serve ex officio as the governing body of the district,district and the officers of the CountyCity shall serve as the officers of the governing Page 2 House Bill 528-First Edition General Assembly Of North Carolina Session 2019 body of the district.

A simple majorityofmajority of the governing body constitutes a quorum, and approval by a majority of those present is sufficient to determine any matter before the governing body, if a quorum is present.

SECTION2.2.SECTION 2.2.(a) Occupancytax.

Occupancytax.–(a)AuthorizationandScope.–Thegoverningbody– ofAuthorization Stallingsand DistrictScope. S may levy a room occupancy tax of up to five percent (5%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the district that is subject to sales tax imposed by the State under G.S.

– The governing body of Stallings District S may levy a room occupancy tax of up to five percent (5%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the district that is subject to sales tax imposed by the State under G.S.

153A-155(b)160A-215 reads as rewritten:

"(b)"§ Levy.160A-215.

Uniform provisions for room occupancy taxes.

… (b) Levy.

(1) The boardgoverning body of countyStallings commissionersDistrict S directs the county board of elections to conduct an advisory referendum on the question of whether to levy the room occupancy tax authorized in this subsection.

(4) The boardgoverning body of countyStallings commissioners,District S, by resolution and after 10 days' public notice, levies the room occupancy tax authorized in this subsection.

That date must be the first day of a calendar month, however, and may not be earlier than the first day of the second month after the date the resolution is adopted."adopted. SECTION 2.2.(b1) Administration.

(b1) Rate Increase.

– The governing body of Stallings District S may, by resolution and after not less than 10 days' public notice and a public hearing, increase the rate of the tax to a rate not in excess of that approved in an election held pursuant to subsection (b) of this section.

…." SECTION 2.2.(b1) Administration.

House Bill 528-Second Edition Page 3 General Assembly Of North Carolina Session 2019 (2) Promote travel and tourism.

– Stallings District S shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the Stallings District S House Bill 528-First Edition Page 3 General Assembly Of North Carolina Session 2019 Tourism Development Authority.

SECTION 2.2.2.2.(e) Stallings District S Tourism Development Authority.

Stallings– DistrictAppointment Sand TourismMembership. Development Authority.