House committee substitute to the 1st edition makes the following changes. Clarifies that for both repealed session laws under Sections 1 and 2 of the act (Part IX of SL 2001-439 [authorizing occupancy tax for the Town of Wilkesboro] and Sections 8 and 9 of SL 2010-78 [creating Wilkes County District K tax district]), any revenue collected pursuant to those repealed laws prior to the effective date of the act may only be used for the direct benefit of the Town of Wilkesboro/Wilkes County District K. Makes conforming changes to the act’s long title. Directs that the net proceeds of the occupancy tax levied under the act will supplement rather than supplant any proceeds being used in the jurisdiction of Wilkes County District K derived from the occupancy tax levied by the district under Sections 8 and 9 of SL 2010-78 as well as any proceeds being used in the Town of Wilkesboro derived from the occupancy tax levied by the Town under Part IX of SL 2001-439. Specifies that Sections 1 and 2 are effective July 1, 2023.
Deletes provisions authorizing the Wilkes County Board of Commissioners (Board) to levy a room occupancy tax. Instead, creates Wilkes County District W (District W) as a taxing district. Defines its jurisdiction as only that part of Wilkes County that is located outside of the incorporated area of the Town of Elkin. Specifies that the Board will serve as the officers of the governing body of District W, which is a body politic with the powers to carry out the powers enumerated in the act. Sets forth rules regarding quorum. Authorizes District W to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes) as if District W were a county.
Makes conforming changes to provisions of the act pertaining to the creation of the Tourism Development Authority (TDA) so that it refers to the District W TDA instead of the Wilkes County TDA. Specifies that in accordance with the North Carolina Constitution and the United States Constitution, the tax proceeds may be used only for the direct benefit of the jurisdiction of District W. None of the proceeds may be used to promote travel or tourism or for tourism-related expenditures in areas within Wilkes County that are outside of the district. Changes the composition of the two members of the TDA that may be appointed by a majority of the members of the TDA to (1) an individual affiliated with a business that collects the tax in District W or (2) an individual currently active in the promotion of travel and tourism in District W (was, individuals with those same skills but needed to be affiliated with Wilkes County, not District W).
Makes conforming and organizational changes. Makes conforming changes to the act’s long title.
Changes the effective date to specify that a room occupancy tax authorized to be levied by the act may not become effective until on or after July 1, 2023.
Bill Summaries: H353 (2023-2024 Session)
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Bill H 353 (2023-2024)Summary date: Mar 28 2023 - View summary
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Bill H 353 (2023-2024)Summary date: Mar 13 2023 - View summary
Repeals part IX of SL 2001-439 (authorizing occupancy tax for Town of Wilkesboro) effective July 1, 2023. Repeals sections 8 and 9 of SL 2010-78 (creating Wilkes County District K tax district). Authorizes the Wilkes County Board of Commissioners to levy a room occupancy tax of up to 6%. Provides that the tax must be levied, administered, collected, and repealed as provided in GS 153A-155 (uniform provisions for room occupancy taxes). Requires the Wilkes County Tourism Development Authority (TDA) to use at least two-thirds of the occupancy tax proceeds to promote travel and tourism in the county and the remainder for tourism–related expenditures. Sets out requirements for membership of the TDA, with members appointed by the Wilkes County Board of Commissioners, Wilkesboro Town Council, North Wilkesboro Board of Commissioners, and the Ronda Board of Commissioners, with the specified business and travel and tourism affiliations. Authorizes the governing body of Wilkes County District K, the Wilkes County Board of Commissioners, the Wilkesboro Town Council, the North Wilkesboro Board of Commissioners, and the Ronda Board of Commissioners to adopt any resolutions or modify any adopted resolutions, as needed, to carry out the provisions of this act. Makes conforming changes to GS 153A-155 and GS 160A-215. Specifies that the act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended by this act before the effective date of its amendment, nor does it affect the right to any refund or credit of a tax that accrued under the amended statute before the effective date of its amendment.