North Carolina 2025 Session Status: In Committee 1 R cosponsors

SB 953 — Cherokee County Occupancy Tax Modifications.

Last action — Passed 1st Reading

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced April 30, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    0 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

14 added · 15 removed

Plain-language change summary

The recent amendments to Senate Bill 953 clarify the process for collecting and distributing the room occupancy tax in Cherokee County. It specifies that the county's Board of Commissioners has the authority to levy this tax and mandates that the net proceeds be remitted quarterly to the Cherokee County Tourism Development Authority. These changes are important because they ensure a consistent and well-defined mechanism for funding tourism initiatives, which can help boost local economic development.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Apr 30, 2026 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 953 Short Title:
953 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS45517-NIf-195 Short Title:
A BILL TO BE ENTITLED AN ACT TO MODIFY THE CHEROKEE COUNTY OCCUPANCY TAX.
Rules and Operations of the Senate May 4, 2026 A BILL TO BE ENTITLED AN ACT TO MODIFY THE CHEROKEE COUNTY OCCUPANCY TAX.
– The Cherokee County Board of Commissioners may levy a room occupancy and tourism development tax of three percent (3%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp, or other similar place within the county that is subject to sales tax imposed by the State under G.S.
– The Cherokee County Board of Commissioners maylevy a room occupancy and tourism development tax of three percent (3%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp, or other similar place within the county that is subject to sales tax imposed by the State under G.S.
– Cherokee County shall, on a quarterly basis, remit the net proceeds of the room occupancy tax to the Cherokee County Tourism Development Authority.
– Cherokee County shall, on a quarterlybasis, remit the net proceeds of the room occupancytax to the Cherokee CountyTourism Development Authority.
– Gross proceeds less the cost to the county of administering and collecting 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 receipts collected each year.
– Gross proceeds less the cost to the county of administering and collectingthetax,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 receipts collected each year.
– To advertise or market an area or activity, publishanddistributepamphletsandothermaterials,conductmarketresearch, *DRS45517-NIf-195* General Assembly Of North Carolina Session 2025 or engage in similar promotional activities that attract tourists or business travelers to the area.
– To advertise or market an area or activity, publishanddistributepamphletsandothermaterials,conductmarketresearch, *S953-v-1* General Assembly Of North Carolina Session 2025 or engage in similar promotional activities that attract tourists or business travelers to the area.
This act becomes effective October 1, 2026, and applies to occupancy tax proceeds collected by the county and remitted to the Cherokee County Tourism Development Page 2 DRS45517-NIf-195 General Assembly Of North Carolina Session 2025 Authority on or after that date.
This act becomes effective October 1, 2026, and applies to occupancy tax proceeds collected bythe countyand remitted to the Cherokee CountyTourism Development Page 2 Senate Bill 953-First Edition General Assembly Of North Carolina Session 2025 Authority on or after that date.
DRS45517-NIf-195 Page 3
Senate Bill 953-First Edition Page 3
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Action History

  1. Passed 1st Reading

  2. Ref To Com On Rules and Operations of the Senate

  3. Filed

Sponsors

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 178 not signed on

Sponsors (0)

None.

Co-sponsors (1)

Not signed on (178)

178 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

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Frequently asked questions

Who sponsors SB 953?
SB 953 is sponsored by Kevin Corbin (Republican).
What is the current status of SB 953?
This bill is in committee in the Senate. Introduced April 30, 2026. It must pass committee before a floor vote.
Where can I track SB 953?
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