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OCCUPANCY TAX OVERVIEW - Coates' Canons Flipbook PDF
JURISDICTION & SESSION LAW DATE LEGISLATIVELY ENACTED AMOUNT OF TAX HOW ALLOCATED GOVERNING BODY NOTES 2 Albemarle,
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OCCUPANCY TAX OVERVIEW Updated through the 2013 Regular Session
JURISDICTION & SESSION LAW Ahoskie, Town of SL 2006-164 SL 2008-45
DATE LEGISLATIVELY ENACTED 7/26/06 7/03/08
AMOUNT OF TAX Up to 3%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures in the area.
GOVERNING BODY Town of Ahoskie TDA
NOTES
Conforms to uniform guidelines. SL 2006-164: Up to 3% OT SL 2008-45: Clarifies that the Town may use OT proceeds to promote travel and tourism in the area.
Alamance County SL 1987-950 SL 2007-527, Sec. 21(y) SL 2013-414,i Sec. 60(o)
6/24/88 8/31/07 8/23/13
3%
2/3 to the TDA to further the development of travel, tourism, and conventions in the county through State, national, and international advertising and promotion. 1/3 to county to be used only 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.
Alamance Co TDA
SL 1987-950: Authorizes 3% OT SL 2007-527, Sec 21(y) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Updated 10/22/2013 (TMG) Research Division, NCGA
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
Albemarle, City of SL 1991-915 Repealed SL 2001-434, Part IV
7/10/92 10/11/01
Alleghany County SL 1991-162 SL 2004-106 SL 2011-170, Part I SL 2013-414,i Sec. 60(q)
5/29/91 7/16/04 6/17/11 8/23/13
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Authority to levy tax repealed by SL 2001434, Part IV 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Alleghany Co Chamber of Commerce until levy of additional 3% OT, then TDA
Conforms to uniform guidelines. SL 1991-162: Authorizes 3% OT SL 2004-106: Modifies distribution and use of tax proceeds Conforms Alleghany Co OT to uniform statutory provisions in § 153A155; exception: net proceeds of tax will be distributed to the Alleghany Co Chamber of Commerce, which will act as its TDA When annual net proceeds of OT exceed $100,000, County Commissioners must adopt a resolution creating a county TDA (current OT collection @ $28,000) SL 2011-170, Part I: Additional 3% OT Requires Alleghany Co to establish a TDA upon levy of tax
2
JURISDICTION & SESSION LAW Anson County SL 2001-434, Part II. SL 2010-78
DATE LEGISLATIVELY ENACTED
10/11/01 7/09/10
AMOUNT OF TAX
6%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
GOVERNING BODY
Anson TDA
NOTES
Conforms to uniform guidelines. SL 2001-434, Part II: Up to 3% OT SL 2010-78: Additional up to 3%
Ashe County SL 1991-163 SL 2007-527, Sec. 21(dd)
5/29/91 8/31/07
3%
1/3 to Ashe County Chamber of Commerce only for travel and tourism
Ashe County
SL 2007-527, s. 21 (dd) Conforms due date for occupancy taxes & returns to due date for sales and use tax
2/3 to Ashe County general fund for any public purpose.
Averasboro Township (in Harnett County) SL 1987-142 SL 2001-439, Part XII.
Avery County SL 1993-472 Repealed SL 1997-410, Sec. 4 & 5 Repealed SL 2001-439, Part XVI. Bald Head Island, Village SL 1991-664 SL 1993-617 SL 1997-364
5/05/87 10/15/01
6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Averasboro Township TDA
SL 1987-142: Not to exceed 3% SL 2001-439, Part XII Additional 3% OT& requires Averasboro Township to establish a TDA upon levy of the additional 3% OT.
7/23/93 8/19/97 10/15/01
7/12/91 7/01/94 8/06/97
SL 1991-163: Authorizes 3% OT
SL 2001-439, Part XVI Avery Co authority to levy tax repealed
Not to exceed 6%
To promote tourism in the village and for tourism-related expenditures. Tourism-related
3
Village Council
SL 1991-664: Up to 3% OT
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
expenditures include criminal justice system, fire protection, public ties & utilities, health facilities, solid waste & sewage treatment, control & repair of water-front erosion. The funds may not be used for services normally provided by the village on behalf of its citizens unless these services promote tourism and enlarge its economic benefits by enhancing the ability of the village to attract and provide for tourists.
Banner Elk, Town of SL 1989-318 SL 1993-428 SL 2000-103, Sec. 9 SL 2002-94, Sec. 3
6/14/89 7/22/93 7/11/00 8/28/02
6%
Effective 10/1/00 – 10/1/10: At least 1/3 to promote travel and tourism and 2/3 for tourism-related expenditures, which includes capital expenditures and expenditures 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”
4
NOTES
SL 1993-617: Additional up to 3% SL 1997-364: Conforms Bald Head Island OT to uniform statutory provisions in § 160A-215
Banner Elk TDA
SL 1989-318: Authorized 3% OT SL 1993-428: Modifies sections 2, 4, and 5 of SL 1989318. SL 2000-103: Made most provisions uniform, including establishing TDA. SL 2002-94, Sec. 3: Additional 3% OT
JURISDICTION & SESSION LAW Beech Mountain, Town of SL 1987-376 SL 2001-434, Part V SL 2001-439, Part XV SL 2002-94. Sec. 2
DATE LEGISLATIVELY ENACTED
6/16/87 10/11/011 10/15/01 8/28/02
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
6%
SL 2001-434: The TDA must segregate the funds into 3 separate accounts: Watauga Proceeds Account Avery Proceeds Account District W Proceeds Account
Beech Mountain TDA
SL 1987-376: Authorizes the Town of Beech Mountain to levy a 3% room OT
Watauga County Watauga Proceeds Account. For the 1st 7 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. Avery County 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 District W Account
1
SL 2001-434: Changes the purposes for which Beech Mtn may use its OT and makes other admin changes to its authority. SL 2001-439: Authorizes the towns in Avery County to levy a 3% room OT. Conforms Beech Mtn OT to provisions in § 160A-215 SL 2002-94: Additional 3% OT for Town of Beech Mtn Beech Mtn may not levy the additional 3% authorized by SL 2002-94 if Beech Mtn District W is levying an occupancy tax.
SL 2001-434 (HB 685): The Parts of the act regarding Beech Mountain and the new taxing district became effective the first day of the fourth month following October 11, 2001. The remainder of the act became effective October 11, 2001.
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JURISDICTION & SESSION LAW Beech Mountain Dist W SL 2001-434, Part VII.
DATE LEGISLATIVELY ENACTED
10/11/012
AMOUNT OF TAX
Up to 3%
HOW ALLOCATED
GOVERNING BODY
NOTES
Beech Mountain TDA.
SL 2001-434, Part VII: Creates a new taxing district consisting of that part of the Town of Beech Mountain that is located in Watauga County.
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Belmont TDA
Conforms to uniform guidelines.
1st 7 years: At least 1/3 to promote travel and tourism in District W; remainder for tourism-related expenditures.
After 7 years: At least 2/3 to promote travel and tourism in District W; remainder for tourism-related expenditures.
Belmont, City of SL 2005-220
7/26/05
Up to 3%
SL 2005-220: Authorizes up to 3%
Benson, Town of SL 2006-120
7/17/06
Up to 2%
At least 2/3 to promote travel and tourism in Benson; remainder for tourism-related expenditures in Benson.
Johnston County TDA
Total amount levied in Benson would be 5% when combined with the Johnston County rate of 3%.
Bermuda Run, Town of SL 2010-78
7/09/10
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Bermuda Run TDA
Conforms to uniform guidelines.
Blowing Rock, Town of SL 1987-171 SL 2003-281
5/11/87 6/30/03
6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Blowing Rock TDA
Conforms to uniform guidelines. SL 1987-171: Authorizes 3% OT SL 2003-281: Additional 3% OT
2
SL 2001-434 (HB 685): The Parts of the act regarding Beech Mountain and the new taxing district became effective the first day of the fourth month following October 11, 2001. The remainder of the act became effective October 11, 2001.
6
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
Boiling Springs, Town of SL 2006-148
7/20/06
Up to 3%
Boone, Town of SL 1987-170 SL 1998-35 SL 2007-527, Sec. 21(o) SL 2009-291
5/11/87 7/13/98 8/31/07 7/13/09
6%
HOW ALLOCATED
GOVERNING BODY
NOTES
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Boiling Springs TDA
Conforms to uniform guidelines.
At least 2/3 to promote tourism; remainder for tourism-related expenditures recommended by the Boone Town Council and approved by the Authority
Boone TDA
Conforms to uniform guidelines, but includes additional language as recommended by Town Council. SL 1987-170: Authorizes 3% OT SL 1998-35: Modifies Boone TDA SL 2007-527, s. 21 (o) Conforms due date for local occupancy taxes & returns to due date for sales and use tax SL 2009-291: Additional 3% OT Admin changes
Brunswick County SL 1997-364
8/06/97
1%
Promote travel and tourism.
7
Brunswick TDA
SL 1997-364: Authorizes 1% OT TDA may use no more than 10% for administrative expenses, including salary & benefits
JURISDICTION & SESSION LAW Buncombe County SL 1983-908, Part VI SL 1985-942 SL 2001-162 SL 2013-414,i Sec. 60(a)
DATE LEGISLATIVELY ENACTED
7/21/83 7/08/86 6/04/01 8/23/13
AMOUNT OF TAX
HOW ALLOCATED
4%
¾ used only to further the development of travel, tourism, and conventions in the county through State, national, and international advertising and promotion
GOVERNING BODY
Buncombe Co TDA
7/17/06 5/01/13
Up to 3%
At least 2/3 to promote tourism; remainder for tourism-related expenditures.
8
SL 1983-908: Authorizes 2% OT SL 1985-942: Additional 1% OT SL 2001-162:
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, Town of SL 2006-167 SL 2013-38
NOTES
2nd additional 1%OT Conforms Buncombe County OT provisions to uniform statutory provisions in § 153A155 Burgaw TDA
Conforms to uniform guidelines. SL 2013-38: Amends Sec. 2(a) of SL 2006-167 to require the Burgaw TDA be individuals who are affiliated with businesses that collect the tax in the town and at least ½ (was ¾) of the members must be individuals who are currently active in the promotion of travel and tourism in the town.
JURISDICTION & SESSION LAW Burke County SL 1989-422 SL 1995-143 SL 2007-265
DATE LEGISLATIVELY ENACTED
6/23/89 6/01/95 7/26/07
AMOUNT OF TAX
HOW ALLOCATED
6%
First 3%: At least 2/3 must be used to promote travel and tourism in Burke, and the remainder must be used for tourism-related expenditures in Burke County.
GOVERNING BODY
Burke Co TDA
7/19/89 10/15/01 07/09/10
Not < 3%, nor > 6%
100% of net proceeds only to develop or promote tourism, tourist-related support services and facilities, tourist-related events, tourist-related activities, or tourist attractions.
SL 1989-422: Authorizes 3% OT SL 1995-143 Specifies how OT proceeds shall be divided
Remainder: TDA must divide the remaining net proceeds into 3 separate amounts & accounts as follows: 45% to Morganton Account 30% to Burke Co Account 25% to Valdese Account Cabarrus County SL 1989-658 SL 2001-439, Part XVII. SL 2010-79
NOTES
SL 2007-265: Additional 3% OT
Cabarrus County Tourism Authority
SL 1989-658: Authorizes tax of not less than 3% nor more than 5% SL 2001-439, XVII: Authorizes tax of not less than 3% nor more than 6% SL 2010-79: Expands membership of Cabarrus County Tourism Authority from 9 to 12. Also modifies membership by requiring the appt. of at least 4 hoteliers and at least 2 persons active in the promotion of tourism in the
9
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
county. Also provides for the filling of vacancies in the membership of the Authority. Caldwell County SL 1987-472 SL 2007-527, Sec. 21(s)
6/25/87 8/31/07
3%
15% of funds: For administrative expenses related to promoting tourism and industrial growth.
Caldwell County Chamber of Commerce
3% merchant discount.
Remainder: 50% to promote travel and tourism and sponsor touristoriented events;
SL 2007-527, s. 21(s) Conforms due date for occupancy taxes & returns to due date for sales and use tax
50% to promote industrial and economic growth. Camden County SL 2004-120
7/17/04
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
SL 1987-472: Tax does not apply to Caldwell Co portion of Blowing Rock.
Camden TDA
SL 2004-120: Conforms to uniform guidelines. No lodging facilities in Camden County as of date of enactment.
Carolina Beach, Town of SL 2002-138
10/03/02
Up to 3%
50% to promote travel and tourism; 50% for tourismrelated expenditures New Hanover Co collects & administers tax on behalf of tn
10
Cape Fear Coast Convention and Visitors Bureau (set up as a TDA)
SL 2002-138: Authorizes up to 3% OT
JURISDICTION & SESSION LAW Carrboro, Town of SL 2001-439, Part XIV
DATE LEGISLATIVELY ENACTED
10/15/01
AMOUNT OF TAX
HOW ALLOCATED
Up to 3%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures.
GOVERNING BODY
Carrboro TDA
NOTES
SL 2001-439, Part XIV: Authorizes up to 3% OT. Conforms to uniform guidelines
Carteret County SL 1987-375 Repealed. SL 1989-171 Repealed. SL 2001-381 SL 2005-120 SL 2005-435, Sec. 52 SL 2007-112 SL 2007-484, Sec. 40 SL 2013-223 SL 2013-414,i Sec. 60(f)
6/16/87 5/31/89 8/20/01 6/28/05 8/24/05 6/27/07 8/30/07 6/27/13 8/23/13
5%
7/1/2010: Addl. 1%, if certain conditions are met (See Notes); otherwise, the rate remains 5%
Currently: 50% to the TDA and used to promote travel and tourism. 50% retained by county and used for beach nourishment. Effective July 1, 2010: If levying 6% (See Notes): 50% to TDA to promote travel and tourism. 33% to county for beach nourishment 17% for convention center financing. If levying 5% (See Notes): 60% to TDA to promote travel and tourism 40% to county for beach nourishment.
Funds to promote travel & tourism administered by Carteret Co TDA Remaining funds administered by Board of Commissioners.
The county is authorized to levy additional. 1% tax, effective July 1, 2010, if: (1) a development plan for the construction of a convention center has been approved by June 30, 2010, and (2) there is a signed contract for construction to begin no later than July 1, 2011. Additional 1% will be repealed when it generates $10 million or construction of the convention center has not begun by July 1, 2011. The TDA's administrative expenses are limited to 10% and may not include operating visitors' centers. The Board shall establish the Carteret County Beach Commission to advise them on strategies for beach nourishment. In 2003, the Bd of County Commissioners voted to
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JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
rescind the occupancy tax. It was reinstated effective July 1, 2004. SL 2013-223: Modifies authority to levy an additional 1% OT and the distribution of the OT.
Cary, Town of SL 1989-874, Repealed SL 1991-594
7/09/90 7/08/91
3%
50% up to $100,000 for tourism promotion; balance to general fund for “visitor- related” programs and activities.
Town officials & new tourism commission
Annual budget approval & quarterly reports to Tn Council. 1% merchant discount. Authority repealed by SL 1991-594. See end notes.
Caswell Beach, Town of SL 1991-664 SL 1997-364
7/12/91 8/06/97
Not to exceed 5%
First 3% for tourism-related expenditures.
Town Council
Tourism-related expenditures include criminal justice system, fire protection, public facilities & utilities, health facilities, solid waste & sewage treatment control & repair of waterfront erosion.
Additional 2% only for beach nourishment and protection.
Caswell County SL 2007-224
7/17/07
Up to 3%
At least 2/3of the net proceeds to promote travel and tourism related expenditures.
Caswell Co TDA
Conforms to uniform guidelines.
Chapel Hill, Town of SL 1987-460 SL 2007-527, Sec. 21(r)
6/23/87 8/31/07
No more than 3%
No less than 10% of revenues used to provide funding for visitor information services & support cultural events.
Town Council
SL 1987-460: Authorizes no more than 3% OT.
12
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Does not conform to OT guidelines. SL 2007-527, Sec 21(r) Conforms due date for local occupancy taxes & returns to due date for sales and use tax Chatham County SL 1993-642 SL 2007-318
7/01/94 7/30/07
Up to 6%
At least 2/3 of the net proceeds to promote travel and tourism related expenditures.
Chatham County TDA
Conforms to uniform guidelines. SL 1993-642: Up to 3% OT SL 2007-318: Additional 3%
13
JURISDICTION & SESSION LAW Cherokee County SL 1983-1055 SL 2007-527, Sec. 21(e) SL 2008-33 SL 2009-445, Sec. 28
DATE LEGISLATIVELY ENACTED
7/02/84 8/31/07 6/30/08 8/07/09
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
Up to 6%
At least 2/3 of the net proceeds to promote travel and tourism related expenditures.
Cherokee County TDA
NOTES
Conforms to uniform guidelines. SL 1983-1055: Authorizes 3% OT SL 2007-527, s. 21(e): Conforms due date for local occupancy taxes & returns to due date for sales and use tax SL 2008-33: Additional 3% OT Admin changes SL 2009-445, Sec. 28: Conforms Cherokee Co OT to provisions in § 153A-155
Chowan County SL 1989-174 SL 2006-129
5/31/89 7/19/06
5%
At least 2/3 to promote tourism; remainder for tourism-related expenditures.
Chowan Co TDA
Conforms to uniform guidelines.
Clay County SL 1985-969 SL 1987-118 SL 1987-195 SL 2006-120, Part VII
7/11/86 5/01/87 5/15/87 7/17/06
3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
County Commissioners until net proceeds of the tax exceed $150,000, then the TDA
SL 1985-969: Authorizes 3% OT for certain counties: Graham Clay Jackson Durham Macon Polk Transylvania
SL 1987-118:
14
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Authorizes TDA: Clay Graham Jackson Macon
SL 1987-195: Amends SL 1985-969 to define net proceeds Clay Graham Jackson Macon
SL 2006-120, Part VII: When OT annual net proceeds exceed $150,000, Co. Bd. of Commissioners must establish TDA to administer proceeds. Conforms Clay Co OT to uniform provisions in § 153A-155 Cleveland County SL 1989-173 SL 2007-527, Sec. 21(aa)
5/31/89 8/31/07
3%
Any public purpose.
County Commissioners
SL 1989-173: Authorizes 3% OT 3% merchant discount SL 2007-527, s. 21 (aa) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
15
JURISDICTION & SESSION LAW Columbus County SL 1995-530 SL 1995-540, PART I Repealed SL 2007-527, Sec. 21(nn)
DATE LEGISLATIVELY ENACTED
7/29/95 Repealed 7/28/95 8/31/07
AMOUNT OF TAX
HOW ALLOCATED
Up to 3%
Promote travel and tourism through advertising and promotional activities. Make expenditures that will facilitate and promote tourism such as building visitor center, coliseum or convention facility.
GOVERNING BODY
Columbus Co Tourism Board
NOTES
SL 1995-530: Authorized 3% OT Merchant Discount: Equal to the discount the State allows for State sales & use tax. SL 1995-540, Part I: Repealed effective 7/28/95 due to enactment of SB 364 as SL 1995-530. SL 2007-527, s. 21(nn) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Columbus, Town of SL 1991-632 Conover, City of SL 1985-929, Sec. 1 SL 1987-172 SL 1987-319 SL 2007-527, Sec. 21(j), SL 2009-169, Sec. 3.(d) SL 2009-445, Sec. 29
7/11/1991
Up to 3%
50% to travel and tourism 50% for any public purpose
Town Council of Columbus
SL 1991-632: Up to 3% OT
7/8/86 5/11/87 6/08/87 8/31/07 6/25/09 8/07/09
Not < 3% nor > 6%
Through 12/31/2019: The Authority may use 2/3 for improving, leasing, constructing, financing, operating, or acquiring facilities and properties as needed to provide for a convention center facility, including parking facilities for the convention center; remainder to promote travel and tourism.
Hickory-Conover TDA
SL 2007-527, s.21 (j) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Must be by joint resolution with City of Hickory
16
SL 2009-169, Sec. 3.(d) Additional 1% OT Debt issued for these improvements, secured by OT
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
proceeds, must mature on or before December 31, 2019
After December 31, 2019: The Authority must use at least 2/3 to promote travel and tourism; remainder for tourism-related expenditures. Cooleemee, Town of SL 2010-78
7/09/2010
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
NOTES
Cooleemee TDA
Cornelius, Town of
Conforms to uniform guidelines. See Mecklenburg; SL 2001-402 Provides for additional distribution of the Mecklenburg OT among the following Mecklenburg County towns: Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville
Cramerton, Town of SL 2009-429
8/06/09
Up to 3%
Craven County SL 1983-980 SL 1985-710 SL 1995-721 SL 1996-20 SL 1999-286 SL 2013-414,i Sec. 60(c)
6/24/84 7/11/85 6/21/96 8/03/96 7/13/99 8/23/13
6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Cramerton TDA
Conforms to uniform guidelines.
Promote travel and tourism. Salaries, benefits, and expenses of Visitor Information Center, other expenses that encourage travel & tourism. 35% of net proceeds in excess of $100,000 of first 3% and the additional 3% remitted to the Room Tax Trust Fund for construction of a convention facility in New Bern
Craven Co TDA
SL 1983-980: Authorizes 3% OT
17
SL 1985-710: Changes membership of Craven Co TDA SL 1995-721: Additional 3% OT SL 1999-286: Made levy, admin and
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
and a tourist center in Havelock.
penalty provisions uniform.
Crossnore, Town of SL 2001-439, Part XVI. SL 2002-94
10/15/01 8/28/02
Up to 6%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
Tourism Development Authority
Cumberland County SL 1983-983 SL 1991-27 SL 2001-484
6/26/84 4/01/91 12/6/01
After 1/1/02: 4%
The first 3%: 50% for the benefit of the Cumberland Co Auditorium Commission to help finance major repairs, renovation, rehabilitation, or other capital improvements to its existing facilities and any new improvements.
For funds used to promote travel and tourism: TDA
After 1/1/04: 5% After 1/1/05: 6%
50% for advertising the auditorium and promoting travel and tourism. Additional 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 tourismrelated expenditures of the Seniors Call to Action Team
18
NOTES
Remaining funds remitted directly to Auditorium Commission and the Arts Council.
Conforms to uniform guidelines.
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
(SCAT) and the MLK, Jr. Committee. Currituck County SL 1987-209 SL 1991-155 SL 1999-155 SL 2004-95 SL 2008-54 SL 2013-414,i Sec. 60(s)
5/18/87 5/29/91 6/07/99 7/13/04 7/03/08 8/23/13
Up to 6%
1st 3%: 100% for tourismrelated expenditures, including beach nourishment. 2nd 3%: At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Currituck Co TDA
SL 1987-209: Authorized 3% OT SL 1991-155: Additional 1% OT to be used for Currituck Wildlife Museum SL 1999-155: Conforms Currituck Co occupancy taxes to uniform provisions in § 153A-155 SL 2004-95: Authorizes increase in OT from 4% to 6% and use of 2/3 of the proceeds from the additional tax to promote tourism and 1/3 for tourism related expenditures. SL 2008-54 Increases membership of Currituck Co TDA from 6 to 8 members
Dallas, Town of SL 2007-317
7/30/07
Up to 3%
Dare County SL 1985-449
6/24/85
5%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Dallas TDA
Conforms to uniform guidelines.
First 3% - 2/3 is distributed to
City and county
SL 1985-449:
19
JURISDICTION & SESSION LAW SL 1985-826, Sec. 13 SL 1991-177 SL 1991-906 SL 2001-394 SL 2001-439, Part VII. SL 2010-78, Sec. 7 SL 2013-414,i Sec. 60(t)
DATE LEGISLATIVELY ENACTED 6/30/85 5/30/91 7/09/92 8/29/01 10/15/01 7/09/10 8/23/13
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
the municipalities in proportion to the amount of property taxes levied for the preceding fiscal year. The remaining 1/3 is retained by the county. The revenue distributed to the cities and retained by the county may be used only for tourist-related purposes. Additional 1% - To be distributed monthly to the Dare Co. Tourism Board. Of this amount, 75% may be used for administration cost and to promote tourism; 25% may be used for services and programs needed due to impact of tourism. Additional 1% - For beach nourishment.
officials. Dare County Tourism Board
Authorized 3% OT, 2/3 for monthly distribution to the Towns of: Kill Devil Hills Kitty Hawk Manteo Nags Head Southern Shores 1/3 retained by Dare County SL 1991-177: Additional 1% OT to Dare Co Tourism Board: 75% for cost of administration & to promote tourism 25% for services or programs needed due to impact of tourism SL 2010-78: 1% 2nd Supplemental OT to be used for beach nourishment
20
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
Davidson, Town of
NOTES
See Mecklenburg: SL 2001-402 Provides for additional distribution of the Mecklenburg OT among the following Mecklenburg County towns: Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville
Davie County SL 1989-928 SL 1998-14
7/16/90 6/23/98
3%
At least 50% for travel promotion and capital projects related to tourism; balance to general fund.
County officials
3% merchant discount.
Dobson, Town of SL 2006-118
7/13/06
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Dobson TDA
Conforms to uniform guidelines.
Dare County shall distribute 35% of the net 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 officials
See also Dare County
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
County officials, until net proceeds reach $200,000, then the TDA
No TDA required until net annual proceeds of the tax reach $200,000.
Duck, Town of SL 2001-394 Article IX, Sections 4, 5
Duplin County SL 1987-317 SL 2005-53
8/29/01
6/08/87 5/18/05
Up to 6%
21
JURISDICTION & SESSION LAW Durham County SL 1985-969, Sec. 2, 3 SL 1991-665 SL 2001-480, Part II SL 2002-36 SL 2005-233 SL 2006-98
DATE LEGISLATIVELY ENACTED
7/11/86 7/13/91 12/05/01 7/24/02 7/28/05 7/11/06
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
6%
First 3% - Distributed between Durham County (57 ½%) & the City of Durham (42 ½%); used for any public purpose. Add'l. 2% - Remitted monthly to the Durham CVB and may be used only to promote travel and tourism. Add'l 1% - During the first 24 months, proceeds remitted to the TDA as follows: To Durham County, up to the first $200,000 to fund the development of a Cultural Arts Master Plan TDA will use the next $700,000 to promote travel, tourism, and conventions in the County. 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 Co, the next $400,000 for improvements to the Museum of Life and Science. To Durham Co, the next $500,000 to be credited to an Arts Reserve Fund and used to implement the Cultural Arts Master Plan. Any additional proceeds in excess of $2,048,000 to promote travel, tourism and conventions in Durham County. After the first 24 months, proceeds are remitted to the TDA and used as follows: To City of Durham, the first $1.4 million collected annually for design and engineering costs & 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 & engineering costs associated with construction of 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. Any additional net proceeds to promote travel, tourism & conventions in County.
Convention and Visitors Bureau (set up as a TDA)
22
NOTES
SL 1985-969: Authorizes 3% OT for certain counties: Graham Clay Jackson Durham Macon Polk Transylvania SL 1991-665: Additional 2% OT SL 2001-480: Additional 1% OT Authority to levy additional 1% will be repealed if either (1) a financing plan for the Performing Arts Theater is not approved by the city and disapproved by the county within 64 months after the levy of the tax, or (2) if construction of Theater has not begun within 64 mo. after the tax levy. SL 2002-36 makes admin. changes only SL 2006-98 extended time for financing plan and construction start date from 54 to 64 months after tax levy.
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Eden, City of SL 2005-233
7/28/05
Up to 2%
Based upon recommendations from and in consultation with the Eden City Council, the Authority shall use at least 2/3 for tourism promotion and the remainder for tourism-related expenditures.
Rockingham County TDA (must be deposited into a separate Eden Account)
None of the proceeds may be used to promote travel and tourism or for tourism-related expenditures in areas within Rockingham County that are outside the City of Eden.
Edgecombe County SL 2013-255
7/09/13
Up to 6%
At least 2/3 to promote travel and tourism and the remainder for tourism related expenses.
Edgecombe Co TDA
Conforms to uniform guidelines.
1st 3¢:
Elizabeth CityPasquotank County TDA
Elizabeth City, City of SL 1987-175, Sec. 2 SL 2005-16, Sec. 2
5/11/87 4/26/05
Up to 6%
50% for tourism promotion 25% for tourism-related expenditures recommended by the Elizabeth City City Council & approved by TDA 25% for tourism-related expenditures recommended by the Pasquotank County Board of Commissioners and approved by the TDA
23
Mandates that at least 1/3 of TDA members be affiliated with businesses that collect tax in the town and at least ½ must be currently active in the town's travel and tourism promotion.
(Elizabeth City Area Convention and Visitors Bureau to be established as joint city and county TDA)
Subject to Pasquotank County as primary tax: Elizabeth City lies partly in Camden Co. partly in Pasquotank. SL 1987-175: Authorizes Elizabeth City City Council to levy OT at a rate that does not exceed 3% when combined with the Pasquotank Co. OT rate, if any.
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
SL 2005-16: Additional 3% to Elizabeth City, providing the combined rate with Pasquotank County does not exceed 6%
Remainder to the TDA: At least 2/3 for tourism promotion; remainder for tourism-related expenditures.
Elk Park, Town of SL 2001-439, Part XVI. SL 2002-94
10/15/01 8/28/02
Up to 6%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
Tourism Development Authority
Conforms to uniform guidelines
Elkin, Town of SL 2006-118
7/13/06
Up to 6%
At least 2/3 to promote tourism; remainder for tourism-related expenditures.
Elkin TDA
Conforms to uniform guidelines.
Fontana Dam, Town of SL 2012-107
6/28/12
Up to 3%
At least 2/3 to promote tourism (primarily marketing activity) in the city; remainder for tourism-related expenditures (may include tourism-related capital expenditures).
Fontana Dam TDA
Conforms to uniform guidelines.
Forsyth County SL 1983-908, Part VII SL 1985-33 SL 1985-924 SL 1989-870 SL 1997-408 SL 2007-527, Sec. 21 SL 2009-157 SL 2013-414,i Sec. 60(b)
7/21/83 3/28/85 7/07/86 7/09/90 8/19/97 8/31/07 6/23/09 8/23/13
6%
1) 5% is divided among the municipalities in Forsyth County, other than Winston-Salem, on a pro rata basis, to be used for economic development and cultural and recreational purposes. 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,
24
TDA; City officials; County officials.
Does not conform to uniform guidelines.
SL 1983-908, Sec 24 Authorizes 2% OT SL 1985-33: Amends SL 1983908, Sec 29(1), (2) Membership of TDA SL 1985-924: Amends SL 1985908, Part VII, a/a/b SL 1983-33
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
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.
GOVERNING BODY
NOTES
Additional 1% OT in new Sec. 30.1 SL 1989-870: Amends SL 1985908, Part VII, a/a/b SL 1983-33, a/a/b SL 1985-924 Additional 3% OT in new Sec. 30.2 SL 1997-408: Modifies formula for distribution of OT proceeds SL 2007-527, Sec 21 Conforms due date for local occupancy taxes & returns to due date for sales and use tax SL 2009-157: Made administrative changes to the TDA, but did not change the rate or the manner in which the funds are distributed. Applies the uniform statutory administrative provisions found in § 153A-155 to the administration of the OT
25
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Franklin County SL 2005-233
7/28/05
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Franklin Co TDA
Conforms to uniform guidelines.
Franklin, Town of SL 2004-105
7/16/04
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Franklin TDA
Conforms to uniform guidelines.
Garner, Town of SL 1989-660, Repealed SL 1991-594
7/19/89 7/08/91
Does not exceed 3%
50% of first $100,000 to Convention & Visitors Bureau, remainder for visitor-related programs and activities.
Convention and Visitors Bureau;
Economic development to promote travel and tourism including administrative expenses of the county’s Travel & Tourism office.
Economic Development Commission
3% merchant discount
2/3 for tourism-related expenditures; 1/3 to promote travel and tourism
Gastonia TDA
Conforms to uniform guidelines
Gaston County SL 1987-618 SL 1991-49 SL 1995-172 SL 2007-527, Sec. 21(w)
7/15/87 4/23/91 6/05/95 8/31/07
No more than 3%
Gastonia, City of SL 2001-439, Part I.
10/15/01
Up to 3%
26
Town officials
Subject to Wake County as primary tax. 1% merchant discount. Authority repealed by SL 1991-594. See end notes
SL 2007-527, s. 21(w) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
JURISDICTION & SESSION LAW Goldsboro, City of SL 1991-555 SL 1997-447 SL 2013-414,i Sec. 60(l)
DATE LEGISLATIVELY ENACTED
7/04/91 8/28/97 8/23/13
AMOUNT OF TAX
Not < 3% nor >5%
Original legislation repealed by SL 1991-555 only as to Goldsboro: SL 1985-929, Repealed SL 1987-172, Repealed SL 1987-319, Repealed
Graham County SL 1985-969 SL 1987-118 SL 1987-195 SL 2007-527, Sec. 21(k)
7/11/86 5/01/87 5/15/87 8/31/07
3%
HOW ALLOCATED
GOVERNING BODY
NOTES
20% to Tourism Council to Goldsboro "develop tourism, support Tourism Council services, and tourist-related and City Council events, and any other appropriate activities 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 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.
SL 1991-555 Amends: SL 1985-929 SL 1987-172 SL 1987-319 By repealing all references to the City of Goldsboro
Promote travel and tourism
SL 1985-969: Authorizes 3% OT for certain counties: Graham Clay Jackson Durham
27
Graham Co TTA
Authorizes: Not less than 3% OT Nor more than 5% OT SL 1997-447 Amends: SL 1991-555 Rewrites ss. 2-9 Applies the uniform statutory administrative provisions found in § 160A-215 to the administration of the OT
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Macon Polk Transylvania SL 1987-118: Authorizes Travel & Tourism Authorities for certain counties: Clay Graham Jackson Macon SL 2007-527, Sec 21(k) Conforms due date for local occupancy taxes & returns to due date for sales and use tax Grandfather Village SL 2001-439, Part XVI. SL 2002-94
10/15/01 8/28/02
Up to 6%
Granville County SL 1993-454 SL 2000-103 SL 2007-331 SL 2008-45
7/23/93 7/11/00 8/02/07 7/03/08
6%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
City TDA
Conforms to uniform guidelines.
Effective 10/1/00 – 10/1/07: At least 2/3 of net proceeds must be used for tourismrelated expenditures, which may include:
Granville County TDA
SL 1993-454: Authorized 5% Established maximum combined city/county rate at 6%
developing facilities for fishing tournaments, skiing tournaments, and boating events; constructing facilities for festivals: constructing tournament grade multipurpose athletic facilities; and
28
SL 2000-103: Reduced maximum county OT rate from 5% to 3% for 7 years. Provided for a variation in the use of the tax revenue for 7 years.
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
making other similar capital expenditures designed to attract tourist and business travelers.
Established a Granville Co TDA. SL 2007-331: Additional 1% OT Extended sunset on current distribution formula for an additional 7 years.
The remaining 1/3 of net proceeds must be used to promote travel and tourism in Granville County. Effective 10/1/07: The rate may return to 5% and the Authority must use 2/3 of net proceeds to promote travel and tourism and the remaining 1/3 for tourismrelated expenditures in Granville County. Greensboro, City of SL 1991-22 SL 1995-380 SL 1999-302 SL 2013-414,i Sec. 60(p)
4/01/91 7/06/95 7/15/99 8/23/13
3%
Until retirement of debt to finance expansion of the War Memorial Coliseum Arena: 20% to Greensboro/Guilford County TDA to promote travel and tourism and for tourism-related expenditures. 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: City of Greensboro must remit 25% of net proceeds to TDA and the remainder
29
NOTES
SL 2008-45: Amended TDA membership to provide representation for the Town of Butner.
City officials; Greensboro/ Guilford Co TDA
SL 1991-22: Authorizes 3% SL 1995-380: Authorizes City to use its share of OT proceeds for 2 add'l purposes: Financing the renovation and expansion of the Greensboro War Memorial Complex, and acquisition of property w/i the vicinity of the complex; and Maintenance of the complex. SL 1999-302: Modifies G'boro OT use by permitting the City to
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
remit up to $200,000 to the city/county TDA for a marketing fund. Conforms G'boro OT to uniform provisions in § 160A-215. Does not conform Repeal of Tax provision with uniform repeal provision b/c current local act prohibits repeal of the tax until debt for renovation & expansion of Greensboro War Memorial Coliseum arena has been retired.
(75%) only for activities and programs promoting and encouraging travel and tourism. SL 1999-302 allows, but does not require the City of Greensboro to remit up to $200,000 of the net proceeds of the OT to the TDA for a marketing fund that may be used only for coliseum rent subsidies to attract large groups that commit to fill at least 5,000 room nights. Grover, Town of SL 2011-170, Part III
6/17/11
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
NOTES
Grover TDA
Conforms to uniform guidelines. SL 2011-170, Part III: Authorizes up to 3% Requires Town of Grover to establish a TDA upon levy of the 3% occupancy tax.
30
JURISDICTION & SESSION LAW Guilford County SL 1983-988 SL 1989-39 SL 1991-93 SL 1995-540 SL 2007-527, Sec. 21(d) SL 2013-414,i Sec. 60(d)
DATE LEGISLATIVELY ENACTED
6/26/84 4/04/89 5/21/91 7/29/95 8/31/07 8/23/13
AMOUNT OF TAX
3%
HOW ALLOCATED
Guilford County: 70% of the net proceeds to the Greensboro/ Guilford County TDA. Remaining 30% of the net proceeds to the City of High Point. Greensboro/Guilford Co TDA: 80% of its share of the net proceeds allocated for activities and programs promoting and encouraging travel and tourism. Of the remaining 20%, the TDA to allocate $170,000 each year for specific tourist-related events, including grant programs. The remaining portion of the 20% allocated to the City of Greensboro for convention and tourism capital events City of High Point: 85% of its share of the net proceeds allocated for activities and programs promoting travel and tourism. The remaining 15% of its share of the net proceeds allocated for specific tourist-related events or activities that enhance the development of tourism.
31
GOVERNING BODY
NOTES
Greensboro/ Guilford Co TDA
SL 1983-988: Authorizes 3% OT, with sunset 07-01-89. SL 1989-39: Repealed the sunset of the Guilford Co OT Modified provisions regarding use of the proceeds of the tax, with a 70/30% split allocated between Greensboro/ Guilford Co TDA and the City of High Point Modified membership of TDA, from 9 to 13 SL 1991-93 Modified provisions regarding repeal of levy of OT, changing the effective date from at the end of the fiscal year to at the end of the 2nd succeeding fiscal year in which the repeal resolution was adopted. SL 1995-540: Modified appointment of G'boro/High Point Tourism Dev. Officers SL 2007-527, Sec 21(d) Conforms due date for occupancy taxes & returns to due date for sales and use tax
JURISDICTION & SESSION LAW Halifax County SL 1987-377 SL 1998-109 SL 2005-46, Part I SL 2006-164
DATE LEGISLATIVELY ENACTED
6/16/87 8/19/98 5/17/05 7/26/06
AMOUNT OF TAX
5%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
GOVERNING BODY
Halifax County TDA
NOTES
Conforms to uniform guidelines. SL 1987-377: Authorized 3% OT SL 1998-109: Provides for election of TDA chair by majority vote of TDA members SL 2005-46, Part I: Additional 2% OT for Halifax County Authorized 1% OT for City of Roanoke Rapids Conformed the Authority to uniform guidelines SL 2006-164: Makes changes to the make-up of the TDA and to the reporting requirements. Also modernizes the language of the County's current authority. See Averasboro Township
Harnett County
32
JURISDICTION & SESSION LAW Haywood County SL 1983-908, Part V SL 1985-942, Sec. 2 SL 1987-48 SL 1995-540, Part II SL 2007-337
DATE LEGISLATIVELY ENACTED
7/21/83 7/08/86 4/06/87 7/29/95 8/02/07
AMOUNT OF TAX
3%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
GOVERNING BODY
Haywood County TDA
NOTES
SL 1983-908, Part V: Authorized 2% OT SL 1985-942, Sec. 2: Additional 1% OT SL 1987-48: Limits to 15% the amount of OT revenue in Haywood Co that may be used for administrative expenses. SL 1995-540, Part II: Modifies the method of appointment of members of the Haywood Co TDA. SL 2007-337: Authorizes additional 1% OT and makes other administrative changes.
Henderson County SL 1985-962, Repealed SL 1987-172 SL 1991-55 SL 2007-527, Sec. 21(p) SL 2012-144 SL 2013-61
7/10/86 5/11/87 4/25/91 8/31/07 7/03/12 6/04/13
No < 3% nor >5%
At least 2/3 of the net proceeds Henderson TDA to promote travel and tourism in Henderson Co; remainder for tourism-related expenditures.
SL 1985-962: Authorized 1% OT Repealed by SL 1987172, Section 4. SL 1987-172 Authorized OT of no < 3% nor > 5% SL 1991-55: Increased penalties for violation of
33
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Henderson Co's OT laws SL 2007-527, Sec 21(p) Conforms due date for local occupancy taxes & returns to due date for sales and use tax SL 2012-144: Additional 1% OT, conditional upon levy of existing tax. Applies the uniform statutory administrative provisions found in § 153A-155 to the administration of the OT Creates Henderson TDA (was Henderson Travel and Tourism Committee.) SL 2013-61: Amends Sections 5 & 6 of SL 1987-172, as amended, to require the Henderson Co TDA to use at least 2/3 of net proceeds to promote travel and tourism in the county, with the remainder for tourism expenses. Deletes the delinea-
34
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
tion of uses based on where the proceeds were from the first 5% or the additional 1% tax, thereby removing the allocation to the Vagabond School of the Drama, Inc. Makes a technical correction to Section 2(b) of SL 2012-144. Repeals Section 3 (which required the Authority to use at least 2/3 of the funds remitted to it to promote travel and tourism in Henderson Co and use the remainder for tourism-related expenditures.) Hendersonville, City of SL 1985-929, Repealed SL 1987-172 Hertford County SL 1987-979 SL 2007-527, Sec. 21(z)
7/08/86 5/11/87 6/27/88 8/31/07
Up to 3%
Any lawful purpose
Hertford County
SL 1987-979: Authorizes up to 3% 3% merchant discount SL 2007-527, Sec 21(z) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
35
JURISDICTION & SESSION LAW Hickory, City of SL 1985-929, Sec. 1 SL 1987-319 SL 2007-527, Sec. 21(j), SL 2009-169, Sec. 1.(d) SL 2009-445, Sec. 29
DATE LEGISLATIVELY ENACTED
7/08/86 6/08/87 8/31/07 6/25/09 8/07/09
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Not < 3% nor > 6%
Through 12/31/2019: The Authority may use 2/3 for improving, leasing, constructing, financing, operating, or acquiring facilities and properties as needed to provide for a convention center facility, including parking facilities for the convention center. The remainder must be used to promote travel and tourism.
Hickory-Conover TDA
SL 2007-527, Sec 21(j) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Must be by joint resolution with City of Conover
SL 2009-169, Sec. 1.(d) Additional 1% OT Debt issued for these improvements, secured by occupancy tax proceeds, must mature on or before December 31, 2019.
After December 31, 2019: The Authority must use at least 2/3 to promote travel and tourism; remainder for tourism-related expenditures. High Point, City of SL 2001-11 (See also Guilford Co)
4/03/01
Up to 3%, The 3% OT: plus 30% of only for furniture market OT proceeds promotion and visitor levied by assistance as defined in the act Guilford The 30% received from County Guilford County: 85% may be used to promote travel and tourism
High Point City Council
SL 2001-11: Up to 3% OT Conforms to uniform statutory provisions in § 160A-215 Authorizes a furniture showroom privilege license tax to become effective no earlier than July 1 following its levy.
Hillsborough TDA
Conforms to uniform guidelines.
The remaining 15% may be used for specific touristrelated events and activities. Hillsborough, Town of SL 2011-69
5/11/11
3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenses.
36
JURISDICTION & SESSION LAW Holden Beach, Town of SL 1987-963 SL 1997-364, Sec. 9
DATE LEGISLATIVELY ENACTED
6/24/88 8/06/97
AMOUNT OF TAX
HOW ALLOCATED
Not > 5%
First 3%: only for tourism- related expenditures as defined in the act: criminal justice system, fire protection, health facilities, waste & sewage treatment, control & repair of waterfront erosion.
GOVERNING BODY
Holden Beach Town Council
NOTES
SL 1987-963: Authorized not > 3% SL 1997-364, Sec. 9: Add'l OT up to 2%
Additional 2%: only for beach renourishment and protection. Huntersville, Town of
Hyde County SL 1991-230 SL 1991-806 SL 2007-527, Sec. 21(ee)
See Mecklenburg; SL 2001-402 Provides for additional distribution of the Mecklenburg OT among the following Mecklenburg County towns: Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville 6/05/91 7/01/92 8/31/07
3%
Any public purpose. Hyde County shall spend 90% of the proceeds collected on the mainland only for the direct benefit of the mainland. Hyde County shall spend 90% of the proceeds collected on Ocracoke only for the direct benefit of the island.
37
Hyde County Board of Commissioners
SL 1991-230: Authorizes 3% OT for any public purpose SL 1991-806: Modifies the provisions governing expenditure of the Hyde County OT SL 2007-527, s. 21(ee) Conforms due date for
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
local occupancy taxes & returns to due date for sales and use tax Iredell County SL 1985-570, Part IV SL 2007-527, Sec. 21(f)
7/03/85 8/02/07
Not to exceed 3%
Allocated to a special fund and used only for operation and maintenance of a civic center, for payment of interest or retiring principal on debt related to a civic center or for promotion of travel and tourism.
Iredell County Board of Commissioners
SL 1985-570, Part IV: Authorizes OT not to exceed 3% after Iredell Co Board of Commissioners adopts a resolution of intent to proceed with a county civic center SL 2007-527, Sec 21(f) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Jackson County SL 1985-969 SL 1987-118 SL 1987-195 SL 2007-527, Sec. 21(k) SL 2011-170, Part II SL 2012-100
7/11/86 5/01/87 5/15/87 8/02/07 6/17/11 6/28/12
6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Jackson County TDA
Conforms to uniform guidelines. SL 1985-969: Authorizes 3% OT for certain counties: Graham Clay Jackson Durham Macon Polk Transylvania SL 1987-118: Authorizes Travel & Tourism Authorities for certain counties:
38
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Clay Graham Jackson Macon SL 2007-527, Sec 21(k) Conforms the due date for local occupancy taxes & returns to the due date for sales and use tax SL 2011-170, Part II: Additional 3% SL 2012-100: Amends SL 2011-170 to postpone changes made to Jackson County’s OT until January 1, 2013 Jacksonville, City of SL 2009-429, Part I
Johnston County SL 1987-647 SL 2007-527, Sec. 21(x) SL 2013-414,i Sec. 60(n)
8/6/09
7/20/87 8/31/07 8/23/13
Up to 3%
3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Jacksonville TDA
For the first two years : 50% of the net proceeds may go to the Johnston Technical College Auditorium Fund. The remainder of the proceeds will go to the Johnston Co Tourism Authority.
Johnston County; Johnston County Tourism Authority
After the first 2 years: All net proceeds go to the Johnston Co Tourism Authority. Revenue may be remitted to listed organiza-
39
Conforms to uniform guidelines. SL 2009-429, Part I: Up to 3% OT SL 1987-647: Authorizes 3% OT 3% merchant discount. TDA may retain up to 1% for administrative expenses. SL 2007-527, Sec 21(x) Conforms due date for
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
tions in towns from which tax is collected and 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
Jonesville, Town of SL 2002-95 SL 2007-340, Sec. 1
8/28/02 8/02/07
6%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
NOTES
local occupancy taxes & returns to due date for sales and use tax
Jonesville TDA
Conforms to uniform guidelines. SL 2002-95: Authorizes up to 3% SL 2007-340, Sec. 1: Additional up to 3%
Kenly, Town of SL 2006-120, Part III
Kill Devil Hills, Town of (See Dare County and SL 2001-394)
7/17/06
Up to 2%
At least 2/3 to promote travel and tourism in Kenly; remainder for tourism-related expenditures in Kenly.
Johnston County Tourism Authority
SL 2006-120, Part III: Authorizes up to 2%
Dare County shall distribute 35% of the net proceeds of the tax among the incorporated towns in proportion to the amount of ad valorem taxes levied by each town for the
Town officials
SL 2001-394, s. 5, 6: Modifies the formula for distribution of the local OT & land transfer tax. Provides that the amount distributed to towns in Dare Co will be
40
Proceeds shall supplement rather than supplant any proceeds being used in the Town of Kenly derived from the OT levied by Johnston Co
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
distributed in proportion to the amount of property taxes levied by each town for the preceding year. A town must have been incorporated for at least one year at the beginning of the fiscal year for which the distribution will be made.
preceding fiscal year. The revenue distributed to the towns may only be used for capital expenditures.
Kings Mountain, City of SL 2001-439, Part II
Kinston, City of SL 1993-648 SL 2007-527, Sec. 21(ll) SL 2013-414,i Sec. 60(r)
Kitty Hawk, Town of (See Dare County and SL 2001-394)
10/15/01
7/01/94 8/31/07
Up to 3%
3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Kings Mountain TDA
Net proceeds must be used to further the development of travel, tourism, and conventions in Kinston through advertising and promotion, to sponsor tourist-oriented events, and to finance tourist-related capital projects in the City of Kinston
Kinston-Lenoir County TDA
Dare County shall distribute 35% of the net 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
Town officials
41
NOTES
Conforms to uniform guidelines. SL 2001-439, Part II: Authorizes up to 3% SL 1993-648: Authorized 3% OT SL 2007-527, s. 21(ll) Conforms due date for local occupancy taxes & returns to due date for sales and use tax SL 2001-394, s. 5, 6: Modifies the formula for distribution of the local OT & land transfer tax. Provides that the amount distributed to towns in Dare Co will be distributed in proportion to the amt of property taxes levied by each
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
town for the preceding year. A town must have been incorporated for at least one year at the beginning of the fiscal year for which the distribution will be made.
may only be used for capital expenditures.
Kure Beach, Town of SL 2002-138
10/03/02
Up to 3% (See Notes)
50% to promote travel and tourism; 50% for tourismrelated expenditures
NOTES
Cape Fear Coast Convention and Visitors Bureau (set up as a TDA)
Currently, not levying tax. The town may only levy the tax if New Hanover establishes a county TDA. The county collects and administers the tax on the town's behalf.
Lee County SL 1987-538 SL 2007-527, Sec. 21(u)
Leland, Town of SL 2008-64
7/03/87 8/31/07
7/08/08
Up to 3%
Up to 3%
The proceeds will be held in the Lee County capital reserve fund until there Board of is enough revenue to construct a Commissioners Community Resource Center for Lee County.
SL 1987-538: Authorizes up to 3% Occupancy Tax 3% merchant discount.
After the Community Resource Center is constructed, revenue will be used for maintenance of the center. The remainder may be used for any lawful purpose.
SL 2007-527, Sec 21(u) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
42
Leland TDA
Conforms to uniform guidelines SL 2008-64: Authorizes 3% OT
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
Lenoir, City of SL 2009-429
8/06/09
Up to 3%
Lenoir County SL 1987-561 SL 1989-576 SL 1989-770, Sec. 61 SL 1991-76 SL 1993-648 SL 2007-527, Sec. 21(v) SL 2013-414,i Sec. 60(m)
7/06/87 7/04/89 8/12/89 5/07/91 7/01/94 8/31/07 8/23/13
3%
3%
HOW ALLOCATED
GOVERNING BODY
NOTES
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Lenoir TDA
Conforms to uniform guidelines.
SL 1987-561: To further the development of travel, tourism, and conventions in Lenoir County through advertising and promotion, to sponsor tourist-oriented events and activities in Lenoir County, and to finance tourist-related capital projects in Lenoir County.
Kinston-Lenoir County TDA
SL 1987-561: Authorizes Lenoir Co to levy 3% OT with remittance to Lenoir County TDA SL 1989-576: Changes name of Lenoir Co TDA to Kinston-Lenoir Co TDA
SL 1993-648: To further the development of travel, tourism, and conventions in the City of Kinston through advertising and promotion, to sponsor tourist-oriented events and activities in the City of Kinston, and to finance touristrelated capital projects in the City of Kinston.
SL 1989-770, Sec. 61: TC to SL 1989-576, Sec. 2 SL 1991-76: Modifies composition of Kinston-Lenoir Co TDA SL 1993-648 3% to City of Kinston SL 2007-527, Sec 21(v) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Lexington, City of SL 1993-602 SL 2001-365
7/01/94 8/13/01
Up to 6%.
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
43
Lexington Tourism Authority, f/k/a
SL 1993-602: Authorizes not more than 3% to City of
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY Lexington TDA
NOTES
Lexington As provided in SL 1993-453, if Davidson County is authorized to levy a room OT, the combined room occupancy tax rates for Davidson Co and any city or town in Davidson Co may not exceed 6%. SL 2001-365: Authorizes additional up to 3% OT
Lincoln County SL 1993-549 SL 2007-527, Sec. 21(jj)
7/24/93 8/31/07
3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Lincoln County
SL 1993-549: Authorizes 3% OT Combined OT rates for Lincoln Co and any city or town in Lincoln Co may not exceed 6% SL 2007-527, s. 21(jj) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Lincolnton, City of SL 2001-439, Part III.
10/15/01
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
44
Lincolnton TDA
Conforms to uniform guidelines.
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Linville, Community of SL 2001-439, Part XVI. SL 2002-94
10/15/01 8/28/02
Up to 6%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
City TDA
Municipalities in Avery County. Conforms to uniform guidelines.
Long Beach, Town of (See: Oak Island) SL 1983-908, Part IX SL 1983-985 SL 1989-857 SL 1998-207 SL 1999-66
7/21/83 6/24/84 7/06/90 10/29/98 5/19/99
Not to exceed 5%
3% only for tourism-related expenditures
Long Beach Town Council
SL 1983-908: 3% for certain cities SL 1983-985 Made applicable to Town of Long Beach 1983 & 1989 SL's recodified & rewritten: SL 1998-207: Authorizes OT up to 3% for Town of Long Beach only.
Additional 2% only for beach renourishment and protection
Additional 2% OT for beach renourishment and protection SL 1999-66: Consolidates the charters of the towns of Yaupon Beach and Long Beach & creates the new consolidated Town of Oak Island. Consolidation is effective 07-01-1999 Lowell, City of SL 2009-429, Part III
8/06/09
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
45
Lowell TDA
Conforms to uniform guidelines.
JURISDICTION & SESSION LAW Lumberton, City of SL 1983-908, Part IX SL 1983-1028 SL 1987-935 SL 1997-361, Sec. 2 SL 2007-332 SL 2011-137
DATE LEGISLATIVELY ENACTED
7/21/83 6/28/84 6/23/88 8/05/97 8/02/07 6/15/11
AMOUNT OF TAX
6%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
GOVERNING BODY
Lumberton TDA
NOTES
SL 1997-361: Additional 2% temp OT for Lumberton, expiring 08-01-2000 SL 2007-332: Authorizes OT up to 3% for Lumberton SL 2011-137: Additional 3% OT Conforms to OT guidelines in § 160A215
Macon County SL 1985-969, Sec. 3 SL 1987-118 SL 1987-195 SL 2007-527, Sec. 21(k)
7/11/86 5/01/87 5/15/87 8/31/07
3%
Promote travel and tourism
Macon Co TTA
SL 1985-969: Authorizes 3% OT for certain counties SL 1987-118: Authorizes Travel & Tourism Authorities for certain counties SL 2007-527, Sec 21(k) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Madison County SL 1997-102 SL 2005-118 SL 2013-414,i Sec. 60(h)
5/27/97 6/28/05 8/23/13
Up to 5%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Madison County TDA
Conforms to uniform guidelines. SL 1997-102 Authorizes up to 3% SL 2005-118: Additional 2% OT
46
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
Manteo, Town of SL 2001-394
8/29/01
Martin County SL 1991-80 SL 2006-127 SL 2013-414,i Sec. 60(g)
5/08/91 7/19/06 8/23/13
Up to 6%
McAdenville, Town of SL 2009-429, Part IV
8/06/09
McDowell County SL 1985-892 SL 2007-315
7/03/86 7/30/07
HOW ALLOCATED
GOVERNING BODY
NOTES
Dare Co shall distribute 35% of the net 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 officials
See also Dare County
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Martin Co TDA
SL 1991-80 Authorizes 3% OT
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
McAdenville TDA
Conforms to uniform guidelines.
5%
At least 2/3 to promote travel and tourism. Remainder for tourism-related expenditures.
McDowell TDA
SL 2007-315: Additional 2% OT
SL 2006-127 Additional 3% OT See Mecklenburg: SL 2001-402 Provides for additional distribution of the Mecklenburg OT among the following Mecklenburg County towns: Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville
Matthews, Town of
47
JURISDICTION & SESSION LAW Mecklenburg County SL 1983-908, Part IV SL 1989-821 SL 1989-922 SL 1995-17, §19 SL 2001-402 SL 2005-68 SL 2009-445, Sec. 30 SL 2011-160 SL 2012-194, Sec. 69 SL 2013-26, Sec. 1
DATE LEGISLATIVELY ENACTED
7/21/83 6/28/90 7/16/90 3/23/95 9/06/01 5/26/05 8/07/09 6/16/11 7/17/12 4/15/13
AMOUNT OF TAX
HOW ALLOCATED
8%
First 3% - Distributed to the City of Charlotte to provide for convention center facilities. Second 3% - Distributed to 6 towns in the county. For the five fiscal years beginning with 20012002, the towns of Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville would each receive an amount equal to 50% of the amount of meals tax collected in that town during the previous fiscal year, subject to a cap on the total amount which varies by fiscal year. At the end of this 5-year period, each town would receive each year 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. 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% - 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 Charlotte, NC.
GOVERNING BODY
Mecklenburg County officials
NOTES
SL 1983-908, Part IV: Not to exceed 3% SL 1989-821: Authorizes up to 1% prepared food and beverage tax effective 01-01-1992, all for distribution to City of Charlotte for a convention center Authorizes up to 6% occupancy tax Although distribution of the 2nd 3% comes from OT proceeds, it is measured by meals tax proceeds. SL 2001-402, Sec. 4: Modified membership of the Charlotte Coliseum Authority. SL 2005-68: Additional 2% for NASCAR Hall of Fame Financing SL 2011-160: Requires distribution of local taxes to the Lake Norman Convention and Visitors Bureau as specified in the act SL 2012-194, Sec. 69: Amends:
48
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
SL 1983-908, Part IV, Sec. 9(a) SL 1989-821 SL 1989-922 SL 2001-402, Sec. 2 SL 2011-160, Sec. 1 Clarifies distribution of occupancy tax and food and beverage tax proceeds on a quarterly basis to the Lake Norman Convention and Visitors' Bureau SL 2013-26: Amends: SL 1983-908, Part IV, Sec. 9(a) SL 1989-821 SL 1989-922 SL 2001-402, Sec. 2 SL 2011-160, Sec. 1 SL 2012-194, Sec. 69 Expands permissible uses of the proceeds of the 3% OT and 1% prepared food and beverage tax in Mecklenburg County and the City of Charlotte to include professional sports facilities. Restricts the use of proceeds for a professional sports facility until all payments for the current fiscal year have been provided for in full (or
49
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
no payments are required) for the repayment of debt service, marketing and promotion, and any other costs of maintaining and operating the convention center.
Mint Hill, Town of
See Mecklenburg; SL 2001-402 Provides for additional distribution of the Mecklenburg OT among the following Mecklenburg County towns: Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville
50
JURISDICTION & SESSION LAW Mitchell County SL 1987-141 SL 2007-527, Sec. 21(m)
DATE LEGISLATIVELY ENACTED
5/05/87 8/31/07
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
3%
Promote travel & tourism to sponsor tourist-oriented events and activities & to finance tourist related capital projects. Revenue distributed quarterly.
Chamber of Commerce
NOTES
3% merchant discount SL 2007-527, s. 21(m) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Mocksville, Town of SL 2010-78, Sec. 2
7/09/10
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Mocksville TDA
Conforms to uniform guidelines.
Monroe, City of SL 2001-439, Part IV.
10/15/01
Up to 5%
First 10 years: 2/3 for tourism-related expenditures; remainder to promote travel and tourism.
Monroe TDA
SL 2001-439, Part IV: Authorized up to 5%
Montgomery TDA
Conforms to uniform guidelines.
After 10 years: 2/3 to promote travel and tourism; remainder for tourism-related expenditures. Montgomery County SL 2001-434, Part III SL 2010-78, Sec. 5
10/11/01 7/09/10
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
SL 2001-434: Authorized up to 3% SL 2010-78: Additional up to 3%
51
JURISDICTION & SESSION LAW Moore County SL 1987-188 SL 2007-527, Sec. 21(q) SL 2011-113
DATE LEGISLATIVELY ENACTED
5/14/87 8/31/07 6/09/11
AMOUNT OF TAX
3%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
GOVERNING BODY
Moore Co TDA
NOTES
Conforms to uniform guidelines. SL 1987-188: Authorizes 3% OT SL 2007-527, Sec 21(q) Conforms due date for local occupancy taxes & returns to due date for sales and use tax SL 2011-113: Recodifies previously authorized OT to make it consistent with House Finance OT Guidelines and conforms existing OT legislation to uniform provisions in § 153A155
Mooresville, Town of SL 1991-296 SL 1991-577, Sec. 4 SL 1999-258
6/17/91 7/08/91 7/08/99
Not > 6% when combined with Iredell Co OT
At least 75% to promote travel and tourism in Mooresville; the remainder for tourism-related expenditures.
Mooresville Travel &Tourism Authority
SL 1991-296: Authorized 2% OT SL 1991-577, Sec. 4: Repealed merchant's discount SL 1999-258: Conforms existing OT legislation to uniform provisions in § 160A215. Additional 2% OT
52
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Total Mooresville OT rate, when combined with Iredell Co OT, cannot exceed 6%. Iredell County is authorized to levy an OT of up to 3%. Mount Airy, City of SL 1997-410 SL 2003-281
8/19/97
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Mount Airy TDA
Conforms to uniform guidelines.
Mount Holly, City of SL 2009-429, Part V
8/08/09
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Mount Holly TDA
Conforms to uniform guidelines.
Murfreesboro, Town of SL 2009-428
8/06/09
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Murfreesboro TDA
Conforms to uniform guidelines.
Nags Head, Town of SL 2001-394
8/29/01
Dare County shall distribute 35% of the net 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 officials
See also Dare County
53
JURISDICTION & SESSION LAW Nash County SL 1987-32 SL 1993-545 SL 1997-255 SL 2001-349
DATE LEGISLATIVELY ENACTED
3/27/87 7/24/93 7/30/97 8/08/01
AMOUNT OF TAX
HOW ALLOCATED
Up to 5%
First 3%: 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
GOVERNING BODY
Nash TDA
NOTES
SL 1987-32: Authorized 3% OT SL 1993-545: Modifies Nash Co OT
Second 2%: To the City of Rocky Mount to be used only for tourismrelated expenditures within Nash County.
SL 1997-255: Additional 3% OT to be used exclusively for construction, operation, and marketing of a convention center.
The expenditures must be specifically approved in advance by the Nash TDA.
SL 2001-349: Reduces additional OT that Nash Co is authorized to levy from 3% to 2%. The authority to levy & the use of the original 3% tax remains unchanged. Amends use of proceeds from additional tax by requiring that funds be remitted to the City of Rocky Mount & used for tourism-related expenditures. Modifies TDA by requiring at least 1/3 of the members be individuals affiliated with businesses that collect tax in the county
New Hanover County SL 1983-908, Part VIII SL 1983-987 SL 1985-726
7/21/83 6/26/84 7/12/85
3%
40% to TDA for promoting travel and tourism. 60% to a special fund for beach
54
Cape Fear Coast Convention and Visitors Bureau
SL 1983-908, Part VIII Authorized 2% OT SL 1985-971:
JURISDICTION & SESSION LAW SL 1985-971 SL 1995-540 SL 2002-138 SL 2003-166 SL 2006-167
DATE LEGISLATIVELY ENACTED 7/11/86 7/29/95 10/03/02 6/09/03 7/27/06
AMOUNT OF TAX
HOW ALLOCATED
nourishment.
GOVERNING BODY (required to be set up as a TDA by Feb 1, 2003)
NOTES
Additional 1% OT SL 2002-138: Sec. 34 Provides for the establishment of the Cape Fear Coast Convention and Visitors Bureau as a TDA no later than 0201-2003 Modifies the use of New Hanover Co's current OT proceeds Conforms existing OT legislation to uniform provisions in § 153A155 SL 2003-166: Modifies admin provisions of New Hanover Co OT SL 2006-167: Authorizes Town of Burgaw to levy up to 3% OT Creates Wilmington Convention Center District and modifies distribution of county & city OT proceeds from accommodations located in the District
55
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Creates the New Hanover County District U and authorizes the District to levy a 3% OT Makes administrative changes to the Wilmington OT New Hanover County District U SL 2006-167
7/27/06
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Tourism Development Authority
Conforms to uniform guidelines.
Newland, Town of SL 2001-439, Part XVI. SL 2002-94
10/15/01 8/28/02
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Tourism Development Authority
Conforms to uniform guidelines.
Northampton County SL 2007-223
7/16/07
Up to 6%
At least 2/3 to promote travel and tourism. Remainder for tourism-related expenditures.
Tourism Development Authority
Conforms to uniform guidelines.
North Topsail Beach, Town of SL 2001-439, Part V.
10/15/01
Up to 3%
Used for beach nourishment
Town officials
Oak Island, Town of * SL 1991-820 SL 1997-364 SL 1999-66
7/01/92 8/06/97 5/19/99
Up to 5%
First 3%: Tourism-related expenditures.
Town Board of Commissioners
*A consolidation of:
Additional 2%: Only for beach renourishment and protection.
Town of Long Beach Town of Yaupon Beach
56
SL 1991-820: Authorizes up to 3% OT for Town of Yaupon Beach SL 1997-364: Additional 2% for Yaupon Beach to be
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
used for beach renourishment SL 1999-66: Consolidates the charters of the towns of Yaupon Beach and Long Beach and creates the new consolidated Town of Oak Island. Consolidation effective 07-01-1999 Ocean Isle Beach, Town SL 1983-908 SL 1983-985 SL 1989-857 SL 1997-364 SL 2007-527, Sec. 21
6/26/84
Not to exceed 5%
First 3% for Criminal justice system, fire protection, health facilities, waste and sewage treatment, control and repair of waterfront erosion. Revenue distributed monthly.
City officials
SL 2007-527, Sec 21 Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Additional 2% only for beach renourishment and protection. Ocracoke Township SL 2006-128
7/19/06
2%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Okracoke Township TDA
None of the proceeds may be used for tourism promotion or tourismrelated expenditures outside the district.
Onslow County SL 1985-857 SL 2007-527, Sec. 21(g) SL 2013-414,i Sec. 60(e)
7/01/86 8/31/07 8/23/13
3%
Deposited in general fund of the county to be used only to further the development of travel, tourism and conventions in the county.
County officials
SL 2007-527, Sec 21(g) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Orange County SL 1991-392
6/25/91
Up to 3%
At least 10% used to provide
County officials
SL 1991-392:
57
JURISDICTION & SESSION LAW SL 2007-527, Sec. 21(ff)
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
8/31/07
HOW ALLOCATED
GOVERNING BODY
funding for visitor information services & to support cultural events.
Does not conform to OT guidelines SL 2007-527, s. 21(ff) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
County Commissioners to decide on allocation of revenues during budgeting process. Oriental, Town of SL 1993-695 SL 2007-527, s. 21(mm)
7/06/94 8/31/07
Up to 3%
The Board must use at least ¼ of the proceeds to promote travel and tourism and the remainder may be used for tourism-related expenditures.
NOTES
Board of Commissioners of the Town of Oriental.
If Pamlico County is authorized to levy a room occupancy tax, the combined tax rates for Pamlico County and the Town of Oriental cannot exceed 6% SL 2007-527, s 21(mm) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Pasquotank County SL 1987-175 SL 2005-16
5/11/87 4/26/05
Up to 6%
1st 3¢: 50% for tourism promotion 25% for tourism-related expenditures recommended by the Elizabeth City city council and approved by the TDA 25% for tourism-related expenditures recommended by the Pasquotank Co. Bd of Commissioners and approved
58
Elizabeth CityPasquotank County TDA (Elizabeth City Area Convention and Visitors Bureau to be established as joint city and county TDA)
SL 2005-16: Increases Pasquotank County's authority to levy a room OT from 3% to 6% Increases Elizabeth City's authority to levy a room OT from 3% to 6%, but in no case may the combined co and city tax rate exceed 6%
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
by the TDA
NOTES
Requires that the Elizabeth City Area Convention and Visitors Bureau be established as the Elizabeth CityPasquotank County TDA for purposes of administering the OT proceeds
Remainder to the TDA: At least 2/3 of which to be used for tourism promotion and the remainder for tourism-related expenditures.
Conforms both the county and city's administrative provisions to the uniform provisions found in § 153A-155 and § 160A-215 Pembroke, Town of SL 2010-78
7/09/10
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Pembroke TDA
Conforms to uniform guidelines.
Pender County SL 1987-970 Repealed SL 2001-439, Part VI.
6/24/88 10/15/01
Up to 3%
Proceeds from accommodations in Surf City shall be remitted to Surf City and used for beach nourishment.
Surf City and Topsail Beach proceeds are administered by the respective town officials.
SL 2001-439, Part VI: Repeals existing 3% authorized by SL 1987-970 and replaces it with new authority to levy 3%
Proceeds from accommodations in Topsail Beach shall be remitted to Topsail Beach and used for beach nourishment. The remainder of Pender County proceeds shall be remitted to the TDA: 2/3 to promote travel and
59
County proceeds are administered by Pender TDA
[There is an interlocal agreement between county and towns whereby the towns collect and administer the tax.]
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
tourism; remainder for tourism-related expenditures. Perquimans County SL 2007-19
Person County SL 1997-364, Section 14 SL 2011-161
Pilot Mountain, Town of SL 2006-118, Part II
4/23/07
8/06/97 6/16/11
7/13/06
Up to 6%
6%
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Perquimans Co TDA
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Person TDA
At least 2/3 to promote tourism; remainder for tourism-related expenditures.
Pilot Mountain TDA
SL 2007-19 Authorizes up to 6% Conforms to uniform guidelines. SL 1997-364, Sec. 14: Authorizes up to 5% SL 2011-161: Additional up to 1%
Pineville, Town of
Pitt County SL 1987-143 SL 1993-410 SL 2007-527, Sec. 21(n)
Conforms to uniform guidelines.
Conforms to uniform guidelines. See Mecklenburg SL 2001-402 Provides for additional distribution of the Mecklenburg OT among the following Mecklenburg County towns: Cornelius, Davidson, Huntersville, Matthews, Mint Hill, and Pineville
5/05/87 7/20/93 8/31/07
6%
Initial 3%: 2/3 of the funds from the initial 3% shall be used to promote travel and tourism in Pitt County and the City of Greenville and the
60
Pitt-Greenville Convention and Visitors Authority
SL 1987-143: Authorizes 3% OT SL 1993-410: Additional 3% OT
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
remainder used only for tourism-related expenditures.
NOTES
SL 2007-527, Sec 21(n) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Additional 3%: proceeds shall be used to reimburse the City of Greenville and Pitt County for any funds they have advanced to purchase property for a convention center. After full reimbursement of the city and county, the money shall be used to finance a convention center. Polk County SL 1985-969 SL 2007-527, Sec. 21(k)
7/11/86 8/31/07
Raleigh, City of SL 1985-850 SL 1991-594, Repealed
7/30/86 7/08/91
Randolph County SL 1997-342
7/28/97
Up to 5%
2/3 for travel and tourism; remainder for tourism-related expenditures.
Randolph TDA
Currently levying 3%.
Ranlo, Town of SL 2009-429, Part VI
8/06/09
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Ranlo TDA
Conforms to uniform guidelines.
Reidsville, City of SL 2005-233
7/28/05
Up to 2%
Based on recommendations from and in consultation with the Reidsville City Council, the Authority shall use at least 2/3 for tourism promotion and the
Rockingham County TDA
None of the proceeds may be used to promote travel and tourism or for tourism-related expenditures in areas
3%
Promotion of travel and tourism.
County Officials
SL 2007-527, Sec 21(k) Conforms due date for local occupancy taxes & returns to due date for sales and use tax Authority repealed by SL 1991-594. See end notes.
61
(must be deposited into a separate
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
Richmond County SL 1987-969 SL 2001-439, Part XIII. SL 2013-414,i Sec. 60(j)
6/24/88 10/15/01 8/23/13
6%
Roanoke Rapids, City of SL 2005-46, Part II
5/17/05
1%
HOW ALLOCATED
GOVERNING BODY
remainder for tourism-related expenditures.
Reidsville Account)
w/i Rockingham Co that are outside the City of Reidsville.
50% to promote travel and tourism in Richmond County;
Richmond Co TDA
SL 1987-969: Authorizes 3% OT
50% for tourism-related expenditures in the City of Rockingham that are mutually agreed upon by the Richmond County TDA and the Rockingham City Council.
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures in the City of Roanoke Rapids
SL 2001-439, Part XIII: Additional 3% OT
Halifax County TDA
Rather than create a TDA for the City of Roanoke Rapids, the act directs net proceeds to be remitted to the Halifax County TDA and requires it to hold the funds from the 1% tax in a separate account & administer them separately from the proceeds of the co tax Robbinsville, Town of SL 2013-351
7/25/13
Up to3%
NOTES
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
62
SL 2005-46: Authorizes an additional 2% OT for Halifax County. Authorizes a 1% OT for the City of Roanoke Rapids. Conformed the Authority to uniform guidelines
Robbinsville TDA
Conforms to uniform guidelines. Mandates that at least 1/3 of TDA members be affiliated with businesses that collect
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
tax in the town and at least ½ must be currently active in the town's travel and tourism promotion. Rockingham, City of See SL 2001-439, Part XIII.
10/15/01
50% to promote travel and tourism in Richmond County;
Richmond Co TDA
50% for tourism-related expenditures in the City of Rockingham that are mutually agreed upon by the Richmond County TDA and the Rockingham City Council. Rockingham County SL 1991-322 SL 1995-52 SL 2005-233 SL 2009-428
6/19/91 5/01/95 7/28/05 8/06/09
Up to 4%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
SL 1987-969: Authorizes 3% OT for Richmond County SL 2001-439, Part XIII: Additional 3% OT for Richmond County
Rockingham Co TDA
Conforms to uniform guidelines. SL 1991-322: Authorizes 3% OT SL 1995-52: Modifies membership of Rockingham TDA SL 2005-233: Conforms existing OT legislation to uniform provisions in § 153A155 SL 2009-428: Additional 1% OT
Rocky Mount, City of See SL 2001-349
8/08/01
First 3%: (to Nash County) 2/3 to promote travel and
63
Nash TDA
SL 2001-349: Reduces additional
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
tourism; remainder for tourism-related expenditures.
OT that Nash Co is authorized to levy from 3% to 2%. The authority to levy & the use of the original 3% tax remains unchanged.
Second 2%: To the City of Rocky Mount to be used only for tourismrelated expenditures within Nash County.
Amends the use of proceeds from the additional tax by requiring that funds be remitted to the City of Rocky Mount & used for tourism-related expenditures.
The expenditures must be specifically approved in advance by the Nash TDA.
Rowan County SL 1987-379 SL 1991-882 SL 2001-439, Part VIII.
6/16/87 7/08/92 10/15/01
Up to 3%
Only to promote travel, tourism, and conventions in Rowan County and to sponsor tourist-oriented events and activities in Rowan County
64
NOTES
Rowan County TDA
1987-379: Authorizes up to 3% OT SL 2001-439, Part VIII Makes administrative changes to existing OT provisions for Rowan County.
JURISDICTION & SESSION LAW Rowland, Town of SL 1991-154
DATE LEGISLATIVELY ENACTED
5/29/91
AMOUNT OF TAX
HOW ALLOCATED
3%
Tourism-related expenditures, including sponsoring touristoriented events, encouraging tourism through advertising and promotion, establishing a visitors' center, and other expenditures that directly enhance tourism.
GOVERNING BODY
NOTES
City officials
Also includes the following type of expenditures: Criminal justice system, fire protection, public facilities and utilities, health facilities, and solid waste and sewage treatment. Rutherford County SL 1991-577, Sec. 5 SL 2007-527, Sec. 21(gg) SL 2011-115
7/08/91 8/31/07 7/09/11
Not to exceed 6%
SL 1991-577: Only to promote travel, tourism, retirement, and conventions in Rutherford County; and SL 2011-115: Up to 1/3 for tourism-related expenditures.
Rutherford TDA
SL 1991-577: Authorizes OT not to exceed 6% SL 2007-527, s. 21(gg) Conforms the due date for local occupancy taxes & returns to the due date for sales and use tax SL 2011-115: Recodifies existing law to conform to uniform guidelines & provisions in § 153A-155. Tax rate remains same Allows Rutherford Co, at the request of the
65
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
TDA, to establish a separate fund to account for the mgmt. of all TDA receipts and disbursements rather than remitting the proceeds to the TDA. In addition to mgmt. of the separate fund, the county may provide finance, human resources, legal, IT and other services for a fee.
St. Pauls, Town of SL 1998-112 SL 2006-34 SL 2011-137
8/20/98 6/29/06 6/15/11
6%
Salisbury, City of SL 2009-428, Part II
8/06/09
Sampson County SL 2007-63
Scotland County SL 1997-410 SL 2007-203
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
St. Pauls TDA
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Salisbury TDA
Conforms to uniform guidelines.
6/07/07
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Sampson County TDA
Conforms to uniform guidelines
8/19/97 7/10/07
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Scotland TDA
SL 1997-410: Authorizes 3%
66
Conforms to uniform guidelines. SL 1998-112: Authorizes up to 1% SL 2006-34: Additional up to 2% SL 2011-137: Additional 3%
SL 2007-203: Additional 3%
JURISDICTION & SESSION LAW Selma, Town of SL 2001-439, Part X SL 2006-120, Part V
DATE LEGISLATIVELY ENACTED
10/15/01 7/17/06
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Up to 2%
At least 2/3 to promote travel and tourism for the direct benefit of Selma; remainder for tourism-related expenditures for the direct benefit of Selma.
Johnston County TDA
SL 2001-439, Part X: Authorizes 1% Authority to levy a tax expires 5 years after eff. date of its levy SL 2006-120, Part V: Additional 1% Removes sunset on town taxes.
Seven Devils, Town of SL 2001-439, Part XVI. SL 2002-94
Seven Devils District W SL 2002-94
10/15/01 8/28/02
8/28/02
Up to 6%
3%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
Seven Devils TDA
Used only for the direct benefit of Seven Devils District W
Seven Devils Bd of Aldermen serve ex officio as governing body of the District
SL 2001-439: 3% to Avery County portion of town 3% to Watauga Co portion of town
OT proceeds remitted to Seven Devils TDA Shallotte, Town of SL 1997-364
8/06/97
Up to 3%
1/2 to promote travel and tourism; remainder for tourismrelated expenditures
67
Conforms to uniform guidelines
Shallotte TDA
SL 2002-94: Creates the Seven Devils District W consisting of the part of the Town of Seven Devils that is located in Watauga County Allows the town to levy an additional 3% on the Watauga Co side of the town Conforms to uniform provisions in § 160A215
JURISDICTION & SESSION LAW Shelby, City of SL 1997-361
Smithfield, Town of SL 2001-439, Part XI. SL 2006-120, Part VI
DATE LEGISLATIVELY ENACTED
8/05/97
10/15/01 7/17/06
AMOUNT OF TAX
HOW ALLOCATED
Up to 3%
At least 2/3 to promote travel and tourism in the City of Shelby; remainder for tourismrelated expenditures in the City of Shelby
City of Shelby
At least 2/3 to promote travel and tourism in Smithfield; remainder for tourism-related expenditures in Smithfield.
Johnston County TDA
Up to 2%
GOVERNING BODY
NOTES
Conforms to uniform provisions in § 160A215 SL 1997-361: Authorizes up to 3% Provides that the City may contract with Cleveland Co for OT tax collection services SL 2001-439, Part XI: Authorizes 1% Authority to levy a tax expires 5 years after eff. date of its levy SL 2006-120, Part VI: Additional 1% Removes sunset on town taxes.
Southern Shores, Town of SL 2001-394
8/29/01
Southport, City of SL 1989-639 SL 2002-129
7/14/89 10/01/02
Up to 5%
Dare County shall distribute 35% of the net 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 officials
See also Dare County
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
Southport TDA
Conforms to uniform guidelines.
68
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
SL 1989-639: Authorizes 3% SL 2002-129: Authorizes increase from 3% → 5% Conforms to both uniform provisions in § 160A-215 and the uniform provisions followed by the House Finance Committee Stanly County SL 2001-434, Part IV.
10/11/01
Up to 6%
5/6 of the proceeds from the accommodations in Albemarle are remitted directly to the City of Albemarle. The City of Albemarle: Must remit 40% to the Stanly County TDA to promote travel and tourism Remaining 60% is retained by the City of Albemarle for use only tourism- related expenditures. 1/6 of the proceeds is retained by Stanly County for tourismrelated expenditures Proceeds in each of the other municipalities in Stanly Co shall be remitted to those cities. Each city must remit a portion to the Stanly Co TDA
69
Stanly Co TDA
SL 2001-434, Part IV: Authorizes up to 6% Repeals Albemarle's authority to levy a 5% OT
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
to be used to promote travel and tourism; remaining funds are retained by the cities for tourism-related expenditures. Of the proceeds from outside the cities, the county must remit the greater of $25,000 a year or 1/2 of the remaining net proceeds to the Stanly Co TDA to promote travel and tourism Statesville, City of SL 1985-570, Part V SL 1985-930 SL 1998-112, Sec. 3
7/03/85 7/08/86 8/20/98
Not to exceed 5%
Statesville TDA 3% tax: The city shall allocate the net proceeds of the 3% tax levied to a special fund and use them only for construction, operation, and maintenance of a civic center, for payment of interest or retiring principal on debt related to a civic center, or for promotion of travel & tourism. 2%tax: The city shall remit 1/2 of the net proceeds to the Statesville TDA to be used to promote travel and tourism in the City of Statesville. Remaining 2% tax: The city shall use the remaining net proceeds of the 2% tax for operation & maintenance of a civic center & for payment of interest or retiring principal on debt related to a civic center.
70
SL 1985-570, Part V: Not to exceed 3% Establishes procedures for levy of the Statesville OT in Section 24. SL 1985-930: Makes changes in procedures for levy of the Statesville OT in Section 24. SL 1998-112, Sec 3: Additional up to 2% Provides for the establishment of a Civic Center Authority in Sec. 24. [Subject to Iredell Co. abolishing the Iredell Civic Center Authority]
JURISDICTION & SESSION LAW Sugar Mountain, Village SL 2001-439, Part XVI. SL 2002-94 Sunset Beach, Town of SL 1987-956 SL 1997-364, Sec. 12
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
10/15/01 8/28/02
Up to 6%
6/24/88
Not to exceed 5%
HOW ALLOCATED
GOVERNING BODY
NOTES
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Tourism Development Authority
Conforms to uniform guidelines.
3% tax: The town shall allocate the proceeds of the tax to a special fund and shall use them only for tourism-related expenditures as defined in the act.
Town of Sunset Beach
SL 1987-956: No more than 3% SL 1997-364, Sec. 12: Additional 2%
Additional 2% tax: The town may use the proceeds of the tax only for beach nourishment and protection. Surf City, Town of SL 1983-908, Part IX SL 2001-439, Part VI SL 2007-527, Sec. 21
7/21/83 10/15/01 8/02/07
Not to exceed 3%
Pender Co shall remit to Surf City the net proceeds of the OT derived from accommodations in Surf City to be spent for beach nourishment
Surf City and Topsail Beach proceeds are administered by the respective town officials. County proceeds are administered by Pender TDA
SL 1983-908, Part IX: Not to exceed 3% SL 2001-439, Part VI: Pender County: Repeals existing 3% authorized by SL 1987-970 and replaces it with new authority to levy 3% SL 2007-527, Sec. 21: Conforms due date for local occupancy taxes & returns to due date for sales and use tax
71
JURISDICTION & SESSION LAW Surry County District S SL 2009-112
DATE LEGISLATIVELY ENACTED
6/16/09
AMOUNT OF TAX
Up to 6%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
GOVERNING BODY
Surry County District S TDA
NOTES
Conforms to uniform guidelines Creates Surry County District S consisting of all areas in the county that are not within an incorporated area. Authorizes 6% OT
Swain County SL 1985-923 SL 2007-23
Swansboro, Town of SL 2011-170, Part IV
Thomasville, City of SL 1993-453 SL 2007-527, Sec. 21(ii)
7/07/86 (3%) 4/25/07 (1%)
6/17/11
7/23/93 8/02/07
Up to 4%
Up to 3%
At least 3% & not > 6%.
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Swain TDA
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Swansboro TDA
If rate does not exceed 3%: At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Thomasville Tourism Commission
If the rate exceeds 3%: The proceeds of the equivalent of a 3% tax shall be used in accordance with the restrictions that apply to a tax that does not exceed 3%.
72
Conforms to uniform guidelines. SL 1985-923: Authorizes 3% OT SL 2007-23: Additional up to 1% Conforms to uniform guidelines. SL 2011-170, Part IV: Authorizes up to 3% SL 1993-453: Authorizes OT of at least 3% and not more than 6% Stipulates that if Davidson County is authorized to levy an OT, the combined rates for Davidson Co and any city located in it may not exceed 6%.
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
SL 2007-527, s. 21(ii): Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Excess proceeds: Shall be used only to construct or maintain a visitors’ center. Topsail Beach, Town of SL 1983-908, Part IX SL 2001-439, Part VI. SL 2007-527, Sec. 21
6/26/84 10/15/01 8/02/07
Not to exceed 3%
Pender Co shall remit to Topsail Beach the net proceeds of the OT derived from accommodations in Topsail Beach to be spent for beach nourishment
NOTES
Surf City and Topsail Beach proceeds are administered by the respective town officials. County proceeds are administered by Pender TDA
SL 1998-908, Part IX: Not to exceed 3% SL 2001-439, Part VI: Pender County: Repeals existing 3% authorized by SL 1987-970 and replaces it with new authority to levy 3% SL 2007-527, Sec. 21: Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Transylvania County SL 1985-969 SL 1999-205 SL 2005-88
7/11/86 7/01/99 6/16/05
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Transylvania TDA
Conforms to uniform guidelines. SL 1985-969: Authorizes 3% OT SL 1999-205: Modifies OT penalties SL 2005-88: Additional up to 3% Conforms Co OT to uniform provisions in § 153A-155
73
JURISDICTION & SESSION LAW Troutman, Town of SL 2005-220
Tryon, Town of SL 2006-148
Tyrrell County SL 2001-468
Vance County SL 1987-1067 SL 2001-321
DATE LEGISLATIVELY ENACTED
7/26/05
7/20/06
11/27/01
7/07/88 7/30/01
AMOUNT OF TAX
Up to 3%
Up to 3%
Up to 6%
Not less than 3% and no more than 6%
HOW ALLOCATED
GOVERNING BODY
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Troutman TDA
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Tryon TDA
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
Tyrrell TDA
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Vance TDA
NOTES
Conforms to uniform guidelines. SL 2005-220: Authorizes up to 3% Conforms to uniform guidelines. SL 2006-148: Authorizes up to 3% Conforms to uniform guidelines. SL 2001-468: Authorizes up to 6% Conforms to uniform guidelines. SL 1987-1067: Authorizes 3% SL 2001-321: Additional up to 3% Establishes uniform provisions
Wake County SL 1985-850 SL 1991-594 SL 1995-458 SL 1997-68 See also § 160A-480.8(c) SL 2007-527, Sec. 21(hh)
6/30/86 7/08/91 7/19/95 5/20/97 8/02/07
Up to 6%
Prior to Distribution: [1991] The county may deduct an amount not to exceed 3% of the gross OT proceeds to pay for the direct cost of administering & collecting the taxes. For the first 2 years prior to distributions, the county shall deduct and remit to Wake
74
Raleigh Convention and Visitor Bureau
SL 1985-850: No more than 3% 1% merchant discount SL 1991-594: OT up to 6% Prepared Food & Bev. Tax up to 1% Sec. 18 repeals the authority of the co. or a
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
Technical Community College, the sum of $100,000
NOTES
unit of local govn. in Wake Co. to enact an OT under any other local act
After the first 2 years prior to distributions, the Board of Commissioners of Wake Co may, in its discretion, deduct and remit to Wake Technical Community College, the sum of $100,000.
SL 1995-458: Provides for the creation of Facility Authorities and establishes The Centennial Authority
WTCC must use funds only to support its ongoing program of training in hotel and motel mgmt. and food service.
SL 1997-68: Amends the Facility Authority Act relating to membership of Facility Authorities and Room OT allocations for capital improvements
Monthly Distribution of OT: 45.25% to Raleigh 5% to Cary 34.75% to Wake County 15% to Greater Raleigh Convention and Visitor Bureau
SL 2007-527, s. 21 (hh) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
The distributions listed above for use as specified in the act
Wake Forest, Town of SL 1989-604 SL 1991-594, Repealed
7/11/89 7/08/91
3%
Promote tourism & economic development.
City officials
Authority repealed by SL 1991-594. See end notes.
Washington, City of SL 1991-158 SL 1995-736, Article XII SL 2001-365 SL 2013-414,i Sec. 60(k)
5/29/91 6/21/96 8/13/01 8/23/13
6%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
City of Washington TDA
Conforms to uniform guidelines. SL 1991-158: Authorizes 3% OT SL 1995-736, Art. XII: Repeals s. 2(a) and 2(b) of SL 1991-158 in re TDA & appointments & terms of the
75
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
city TDA as specified in s. 12.2 & 12.3 of the Charter, under Article XII SL 2001-365: Additional 3% OT Washington County SL 1991-821 SL 2001-305 SL 2013-414,i Sec. 60(i)
7/01/92 7/24/01 8/23/13
6%
2/3 to promote travel and tourism; 1/3 for tourism-related expenditures
Washington TDA
Conforms to uniform guidelines. SL 1991-821: Authorizes 3% OT SL 2001-305: Additional 3% OT
Watauga Co District U SL 2005-197
7/18/05
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Watauga County District U TDA
Watauga Co District U is comprised of the unincorporated areas of Watauga Co. Conforms to uniform guidelines (See Beech Mtn Dist W)
West Jefferson, Town of SL 2005-49
5/18/05
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
76
West Jefferson TDA
Conforms to uniform guidelines. SL 2005-49: Authorizes up to 3%
JURISDICTION & SESSION LAW Wilkes County District K SL 2010-78, Sec. 8
DATE LEGISLATIVELY ENACTED
7/9/10
AMOUNT OF TAX
Up to 6%
HOW ALLOCATED
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditure
GOVERNING BODY
Wilkes County District K TDA
NOTES
Wilkes Co District K is comprised of the unincorporated areas of Wilkes Co Conforms to uniform guidelines.
Wilkesboro, Town of SL 2001-439, Part IX.
Wilmington, City of SL 2002-139 SL 2006-167, Section 8
10/15/01
10/03/02 7/27/06
Up to 3%
3% (to become effective no earlier than 02-01-2003)
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures
Wilkesboro TDA, Convention, and Visitors Bureau
The county collects the tax and remits the proceeds to a convention center account. The funds in this account may be used only as follows: 1. If, within 3 years after the first levy of the 3% tax, the City has demonstrated to the satisfaction of the TDA that all 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. 2. If the conditions in 1) have not been met within 3 years,
Cape Fear Coast Convention and Visitors Bureau (set up as a TDA)
77
Conforms to uniform guidelines. SL 2001-439, Part IX: Authorizes up to 3% SL 2002-139: Up to 3% OT, if New Hanover Co has created a TDA pursuant to SL 1983908, Part VIII, as amended SL 2006-167, Sec. 8: Rewrites Sec. 1 of SL 2002-139 and authorizes 3% OT, if New Hanover Co has created a TDA pursuant to SL 1983-908, Part VIII, as amended New Hanover County shall collect and administer the tax on behalf of City.
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
3.
Wilson County SL 1987-484 SL 1987-901 SL 1987-912 SL 2007-527, Sec. 21(t) SL 2009-297
6/26/87 6/23/88 6/23/88 8/02/07 7/16/09
Up to 3%
GOVERNING BODY
NOTES
Wilson Co TDA
Complies with uniform guidelines
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.
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
SL 1987-484: Authorizes 3% OT SL 1987-901 and 912: Tech. changes only to SL 1987-484 SL 2007-527, Sec. 21(t) Conforms due date for local occupancy taxes & returns to due date for sales and use tax SL 2009-297: Up to 3% OT Modifies composition of TDA Conforms legislation to uniform guidelines and provisions
Wrightsville Beach, Town SL 2002-138
10/03/02
Up to 3%
50% to promote travel and
78
Cape Fear Coast
Up to 3% OT
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
tourism; 50% for tourismrelated expenditures.
Convention and Visitors Bureau (set up as a TDA)
NOTES
The county collects and administers the tax on the town's behalf.
Yadkin County District Y SL 2007-340, Sec. 2
8/02/07
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Yadkin County District Y TDA
Conforms to uniform guidelines
Yadkinville, Town of SL 2007-340, Sec. 7
8/02/07
Up to 6%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
Yadkinville TDA
SL 2007-340, Sec. 7: Conforms to uniform guidelines Up to 6% OT
Yancey County SL 1987-140 SL 2007-527, Sec. 21(l)
5/05/87
3%
Direct advertising for visitor promotions, conventions, travel and tourism in Yancey County, including outdoor advertising, print media, broadcast media, and brochures; Marketing and promotions expenses, including test market programs, consultant fees, entertainment, housing expenses, travel expenses, and registration fees;
Yancey County Chamber of Commerce Tourism & Travel Development Committee
SL 1987-140: Authorizes 3% OT
Yanceyville TDA
SL 2007-224, Sec. 3: Conforms to uniform guidelines
SL 2007-527, Sec. 21(l) Conforms due date for local occupancy taxes & returns to due date for sales and use tax
Other expenses that aid and encourage visitor promotions, conventions, travel, and tourism in Yancey County. Yanceyville, Town of SL 2007-224, Sec. 3
7/17/07
Up to 3%
At least 2/3 to promote travel and tourism; remainder for tourism-related expenditures.
79
JURISDICTION & SESSION LAW
DATE LEGISLATIVELY ENACTED
AMOUNT OF TAX
HOW ALLOCATED
GOVERNING BODY
NOTES
Up to 3% OT Yaupon Beach, Town of (See: Oak Island) SL 1991-820 SL 1997-364, Sec. 13 SL 1999-66
7/01/92 8/06/97 5/19/99
Up to 5%
3% tax: The town may use the proceeds of the tax only for tourism-related expenditures as defined in the act. Additional 2%tax: The town may use the proceeds of the tax only for beach nourishment and protection.
TOTAL COUNTIES: 79 TOTAL MUNICIPALITIES: 109 TOTAL SPECIAL TAX DISTRICTS:
Town of Yaupon Beach
SL 1991-820: Authorizes up to 3% SL 1997-364, Sec. 13: Additional up to 2% SL 1999-66: Consolidates the charters of the towns of Yaupon Beach and Long Beach & creates the new consolidated Town of Oak Island. Consolidation is effective 07-01-1999
7 (listed separately for quick reference but included in the total for Municipalities)
Beech Mountain District W New Hanover District U Seven Devils District W Surry County District S Watauga County District U Wilkes County District K Yadkin County District Y
NOTES: With the exception of 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%. Goldsboro and Hendersonville define “net proceeds” as “gross proceeds.”
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The General Assembly authorized Wake County to impose a 6% occupancy tax in 1991 (S.L. 1991-594). 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. 1985-850 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 - At least two-thirds of the proceeds must be used to promote travel and tourism and the remainder must be used for tourismrelated 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 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. 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. 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:
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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 non-hardening 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 ½ 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.
(G:) Joint Finance Team\Occupancy Tax\General Documents\OCCUPANCY TAX OVERVIEW TABLE i
S.L. 2010-31, Sec. 31.6 amended G.S. 153A-155 and G.S. 160A-215 to require the occupancy tax base to be the same as the sales tax base. Therefore, a local occupancy tax act may not exempt an accommodation that is taxable under G.S. 105-164.4(a)(3) nor may it tax an accommodation that is not taxable under G.S. 105-164.4(a)(3). Several local acts had provisions that conflicted with the 2010 general law change, but they were not changed at that time. Section 60 of S.L. 2013-414 made technical changes to those conflicting provisions in order to bring those local acts into conformity with the general law. The conflicting provisions typically involved exemptions for the entities listed below. For a more detailed explanation of how each of these entities is treated under the general law, see document entitled Local Occupancy Tax Base Technical Change available from the NCGA Research Division.
A business that offers to rent fewer than five units Summer camps Religious organizations Educational organizations Charitable, benevolent, and other nonprofit organizations Campgrounds/camp sites
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