HB 412 — Maggie Valley/Canton Occupancy Tax.

153A-155 apply to a tax levied under this Part.

"Sec.

14.

Distribution and Useofthe First ThreePercent OccupancyTax.

– HaywoodCounty shall, on amonthlybasis, remit thenet proceeds oftheroomoccupancy and tourism development tax levied under Sections 10 and 10.1 of this Part to the Haywood County Tourism Development Authority.

The Authority shall use at least two-thirds of the funds remitted to it under this Part section to promote travel and tourism in the county and shall use the remainder for tourism-related expenditures.

"Sec.

14.1.

Distribution and Use of the Additional One Percent Occupancy Tax.

– Haywood County shall, on a monthly basis, remit the net proceeds of the room occupancy and tourism development tax levied under Section 10.2 of this Part to the Haywood County Tourism Development Authority.

The Authority must segregate the net proceeds received under this section into five separate accounts based on the collection area from which the proceeds were collected.

Net proceeds collected under this section from accommodations located in the 28716 zip code area must be credited to the Canton Area Account.

Net proceeds collected under this section from accommodations located in the 28721 zip code area must be credited to the Clyde Area Account.

Net proceeds collected under this section from accommodations located in 28745 zip code area must be credited to the Lake Junaluska Area Account.

Net proceeds collected under this section from accommodations located in the 28751 zip code area must be credited to the Maggie Valley Area Account.

Net proceeds collected under this section from accommodations located in the 28785 and the 28786 zip code areas must be credited to the Waynesville Area Account.

Based on recommendations from and in consultation with each of the five collection areas, the Authority shall use at least two-thirds of the funds in each account to promote travel and tourism and the remainder for tourist-related expenditures in each of the collection areas.

"Sec.

14.2.

Distribution and Use of the First Additional Two Percent Occupancy Tax.

– Haywood County shall, on a monthly basis, remit the net proceeds of the room occupancy and tourism development tax levied under Section 10.3 of this Part to the Haywood County Tourism Development Authority.

The Authority shall use the funds remitted to it under this section for construction of one or more of the following:

sports parks, a new amphitheater, or a convention center.

…." SECTION 2.(a) Occupancy Tax.

– (a) Authorization and Scope.

– The Bryson City Town Board of Aldermen may levy a room occupancy tax of up to two percent (2%) 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.

105-164.4(a)(3).

This tax is in addition to any State or local sales tax.

SECTION 2.(b) Administration.

SECTION 1.(c)2.(c) Distribution and Use of Tax Revenue.

– MaggieBryson ValleyCity shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the MaggieBryson ValleyCity Tourism Development Authority.

The Authority shall use at least two-thirds of the funds remitted to it under this subsection to promote travel and tourism in MaggieBryson ValleyandCity and shall use the remainder for tourism-related expenditures.

Page 2 House Bill 412-First Edition General Assembly Of North Carolina Session 2021 The following definitions apply in this subsection:

SECTION 2.3.(a) Bryson City Tourism Development Authority.

Maggie Valley Tourism Development Authority.

– When the TownBryson ofCity MaggieTown Valley Board of Aldermen adopts a resolution levying a room occupancy tax under this act,Act, it shall also adopt a resolution creating a town *H412-v-2* General Assembly Of North Carolina Session 2021 Tourism Development Authority, which shall be a public authority under the Local Government Budget and Fiscal Control Act.

The Authority shall meet at the call of the chair and shall adopt rules of procedure to governitsgovern its meetings.

The FinanceOfficerforMaggieValleyshallFinance betheexOfficer officiofinancefor Bryson City shall be the ex officio finance officer of the Authority.

SECTION 2.(b)3.(b) Duties.

– The Authority shall expend the net proceeds of the tax levied under this actAct for the purposes provided in this act.Act.

SECTION 2.(c)3.(c) Reports.

– The Authority shall report quarterly and at the close of the fiscal year to the TownBryson ofCity MaggieTown Valley Board of Aldermen on its receipts and expenditures for the preceding quarter and for the year in such detail as the board of aldermen may require.

SECTION 3.4.

G.S.

160A-215(g) reads as rewritten:

"(g) Applicability.

– Subsection (c) of this section applies to all cities that levy an occupancytax.

To the extent subsection (c) conflicts with anyprovision of a local act, subsection (c) supersedes that provision.

The remainder of this section applies only to Beech Mountain District W, to the Cities of Belmont, Conover, Eden, Elizabeth City, Gastonia, Goldsboro, Greensboro, Hickory, High Point, Jacksonville, Kings Mountain, Lake Santeetlah, Lenoir, Lexington, Lincolnton, Lowell, Lumberton, Monroe, Mount Airy, Mount Holly, Reidsville, Roanoke Rapids, Salisbury, Sanford, Shelby, Statesville, Washington, and Wilmington, to the Towns of Ahoskie, Beech Mountain, Benson, Bermuda Run, Blowing Rock, Boiling Springs, Boone, Burgaw, Carolina Beach, Carrboro, Cooleemee, Cramerton, Dallas, Dobson, Elkin, Fontana Dam, Franklin, Grover, Hillsborough, Jonesville, Kenly, Kure Beach, Leland, Maggie Valley, McAdenville, Mocksville, Mooresville, Murfreesboro, North Topsail Beach, Pembroke, Pilot Mountain, Ranlo, Robbinsville, Selma,Smithfield, St.

Pauls, Swansboro, Troutman, Tryon, West Jefferson, Wilkesboro, Wrightsville Beach, Yadkinville, Yanceyville, to the municipalities in Avery and Brunswick Counties, and to Saluda District D." SECTION 4.

Page 2 House Bill 412-Second412-First Edition Page 3