Bill Summaries: H307 (2013-2014 Session)

Tracking:
  • Bill H 307 (2013-2014)
    Summary date: Mar 13 2013 - View summary

    Authorizes the Haywood County Board of Commissioners (Commissioners) to levy a room occupancy tax of up to 2% that is in addition to any state or local sales tax. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A‑155 (Uniform provisions for room occupancy taxes). Provides an exemption from this tax for accommodations furnished by non-profit charitable, educational, or religious organizations in furtherance of their nonprofit purpose. Prohibits Haywood County from levying a tax under this act unless it also levies the tax authorized in Section 10, 10.1, and 10.2 of Part V of SL 1983-908, as amended.

    Directs that Haywood County remit the net proceeds (as defined in this act) of the tax to the Haywood County Tourism Development Authority (TDA). Directs the TDA to create a Tourism Product Development Fund (Fund) to provide financial assistance for tourism-related capital projects that benefit patronage of county lodging facilities and to deposit the net proceeds from the room occupancy tax into the Fund on a monthly basis. Provides additional criteria for the use and distribution of the occupancy tax revenue.

    Directs the Commissioners to adopt a resolution creating the Haywood County Product Development Committee (Committee), with 11 voting members and 4 ex-officio members, concurrent with its adoption of a resolution levying a room occupancy tax. Provides for the duties and responsibilities of the Committee and declares that the Committee is a public authority under the Local Government Budget and Fiscal Control Act.  Also provides specifics regarding the geographic distribution of the 11 voting members on the Committee. Designates the Committee to make recommendations regarding capital projects to the TDA.

    Requires that the establishing resolution provide for terms of office, the filling of vacancies, and other duties and operations of the TDA. Directs the TDA to only award funds to projects recommended and approved by the Committee.

    Requires the TDA to report on expenditures and receipts to the Commissioners on a quarterly basis and at the close of the fiscal year.

    Effective when the act becomes law and expires on July 1, 2023.
    Tax
    Haywood

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