GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1999

HOUSE BILL 830
RATIFIED BILL

AN ACT TO MODIFY THE PENALTIES FOR THE TRANSYLVANIA COUNTY ROOM OCCUPANCY TAX.

The General Assembly of North Carolina enacts:

Section 1.  Section 1 of Chapter 969 of the 1985 Session Laws, as it applies to Transylvania County, reads as rewritten:
"Section 1.  Transylvania Occupancy Tax.  (a)	Authorization and Scope.  The board of commissioners of Transylvania County may levy a room occupancy tax of three percent (3%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(3).  This tax is in addition to any State or local sales tax.  This tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations.
(b)	Administration.  A tax levied under this section shall be levied, administered, collected, and repealed as provided in G.S. 153A-155.  The penalties provided in G.S. 153A-155 apply to a tax levied under this section.  
		(e)	Use of Tax Revenue.  Transylvania County shall place revenue collected from a tax levied under this act in a special Travel and Tourism Fund.  Revenue in this Fund may be used only to promote travel and tourism and for tourism-related expenditures in Transylvania County.
The following definitions apply in this subsection:
(1)	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.
(2)	Tourism-related expenditures. – Expenditures that, in the judgment of the governing 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 county.  The term includes tourism-related capital expenditures.
		."
Section 2.  County Administrative Provisions.  Section 3(b) of S.L. 1997-102, as amended by Section 2 of S.L. 1997-255, Section 2 of S.L. 1997-342, Section 3 of S.L. 1997-364, Section 6 of S.L. 1997-410, and Section 2 of S.L. 1998-14, reads as rewritten:
"(b)	This section applies only to Avery, Brunswick, Davie, Madison, Nash, Person, Randolph, Scotland, and Transylvania Counties."
Section 3.  This act becomes effective July 1, 1999, and applies to taxes due on or after that date.
In the General Assembly read three times and ratified this the 22nd day of June, 1999.

	─────────────────── 
	Dennis A. Wicker
	President of the Senate

	─────────────────── 
	James B. Black
				eaker of the House of Representatives