SB 9 — Graham County Occupancy Tax.

FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA JanSESSION 27, 2021 S.B.S 1 SENATE BILL 9 Short Title:

9 SESSION 2021 PRINCIPAL CLERK S D SENATE BILL DRS45017-MCxf-17 Short Title:

Rules and Operations of the Senate January 28, 2021 A BILL TO BE ENTITLED AN ACT TO CREATE GRAHAM COUNTY DISTRICT G AND AUTHORIZE THE LEVY OF AN OCCUPANCY TAX IN THE DISTRICT.

Graham County District G is a body politic and corporateandhasthepowerto carryout theprovisionsofthissection.TheGrahamtheprovisionsof thissection.TheGraham CountyBoard of Commissioners shall serve ex officio as the governing body of the district, and the officers of the county shall serve as the officers of the governing body of the district.

A simple majority of thegoverningbodyconstitutesaquorum, andapproval bybyamajorityofthosepresent amajority ofthosepresent is sufficient to determine any matter before the governing body, if a quorum is present.

– The governing body of Graham County District G may levy a room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of anyanyroom, 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.

– A tax levied under this section shall be levied, administered, collected,and repealed as provided ininG.S. G.S.

153A-155 as ifGraham CountyCountyDistrict District G were a county.

– Gross proceeds less the cost to the district of administering and collectingcollectingthetax,as thetax,as determinedbythefinanceofficer,not to exceedthree percent (3%) of the first five hundred thousand dollars ($500,000) of gross proceeds collected each year and one percent (1%) of the remaining gross proceeds collected each year.

*DRS45017-MCxf-17**S9-v-1* General Assembly Of North Carolina Session 2021 (3) Tourism-related expenditures.

– Expenditures that, in the judgment of the Graham CountyCountyTourism TourismDevelopmentDevelopment Authority,aredesignedtoAuthority, aredesigned to increasethe use of lodging facilities, meeting facilities, or convention facilities in the district or to attract tourists or business travelers to the district.

In accordance with the North Carolina Constitution and the United States Constitution, the tax proceeds maymaybe be used only for the direct benefit of the jurisdiction of Graham County District G.

The remainder of this section applies only to Alleghany, Anson, Brunswick, Buncombe, Burke, Cabarrus, Camden, Carteret, Caswell, Chatham, Cherokee, Chowan, Clay, Craven, Cumberland, Currituck, Dare, Davie, Duplin, Durham, Edgecombe, Forsyth, Franklin, Graham, Granville, Halifax, Haywood, Henderson, Jackson, Madison, Martin, McDowell, Montgomery, Moore, Nash, New Hanover, Northampton, Pasquotank, Pender, Perquimans, Person, Randolph, Richmond, Rockingham, Rowan, Rutherford, Sampson, Scotland, Stanly, Swain, Transylvania, Tyrrell, Vance, Washington, Wayne, and Wilson Counties, to Graham County District G, Harnett County District H, New Hanover CountyCountyDistrict District U, SurrySurryCountyDistrict County District S, Watauga CountyCountyDistrict District U, Wilkes County District K, Yadkin County District Y, and the Township of Averasboro in Harnett County and the Ocracoke Township Taxing District." SECTION 2.

Page 2 DRS45017-MCxf-17Senate Bill 9-First Edition