New Hanover County Sales Tax Rate by tfl12484

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									                                 OCCUPANCY TAX OVERVIEW
                              Updated through the 2007 Regular Session



    JURISDICTION     DATE
         &         LEGISLAT   AMOUNT OF         HOW ALLOCATED                  GOVERNING                   NOTES
    SESSION LAW     IVELY        TAX                                             BODY
                   ENACTED
Ahoskie               7/06     Up to 3%     At least 2/3 of the net proceeds   Tourism            Conforms to guidelines
SL 2006-164                                 to promote tourism; remainder      Development
                                            for tourism-related                Authority
                                            expenditures.
Alamance County     6/24/88      3%           2/3 to the TDA to be used       Tourism             Quarterly reports to
SL 87-950                                     only to further the              Development        County Commissioners
                                              development of travel,           Authority           Revenue distributed
                                              tourism, and conventions in                          monthly.
                                              the county through State,
                                              national, and international
                                              advertising and promotion.
                                              1/3 to county to be used
                                              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.


                                                                                                        Occupancy Tax Rates
                                                                                             Updated 8/24/07 by: Trina Griffin
  JURISDICTION               DATE
       &                 LEGISLATIVELY    AMOUNT         HOW ALLOCATED                GOVERNING                 NOTES
  SESSION LAW              ENACTED         OF TAX                                       BODY

City of Albemarle                                                                                        Authority to levy tax
SL 91-915 Repealed                                                                                       repealed by SL 01-434,
SL 01-434, Part IV                                                                                       Part IV

Alleghany County              5/29/91       3%          100% to Alleghany            Chamber of            When the annual net
SL 91-162                                                County Chamber of            Comerce                proceeds exceed
SL 2004-106                                              Commerce.                    (committee of 5,       $100,000, the
                                                        At least 2/3 to promote      which includes         commissioners shall
                                                         travel & tourism;            lodging                establish a TDA.
                                                         remainder for TRE            operators)          All other
                                                                                                             administrative
                                                                                                             provisions are
                                                                                                             uniform
Anson County                 10/11/2001     3%       At least 2/3 to promote travel   Tourism            Conforms to uniform
SL 01-434, Part II.                                  and tourism; remainder for       Development        provisions.
                                                     tourism-related expenditures.    Authority
Ashe County                   5/29/91       3%       1/3 to Ashe County Chamber       County
SL 91-163                                            of Commerce for travel and       Officials
                                                     tourism; 2/3 to general fund
                                                     for any public purpose.
                                                     Revenue distributed quarterly.
Aversboro Township in          5/5/87     Up to 6%   2/3 to promote travel and        Tourism            Levied by Harnett
Harnett County                                       tourism; 1/3 for tourism-        Development        County Board of
SL 87-142                                            related expenditures             Authority          Commissioners
SL 01-439, Part XII.
Avery County                  7/23/93                                                                    Authority to levy tax
SL 93-472 Repealed                                                                                       repealed by SL 01-439,
SL 97-410                                                                                                Part XVI.
SL 2001-439, Part XVI.




                                                           2
 JURISDICTION          DATE
      &            LEGISLATIVELY    AMOUNT            HOW ALLOCATED                     GOVERNING                 NOTES
 SESSION LAW         ENACTED         OF TAX                                               BODY

Bald Head Island        7/12/91    Not to exceed   To promote tourism in the village    Village Council    An operator who
SL 91-664                               6%.        and for tourism-related                                 collects the occupancy tax
SL 93-617                                          expenditures. Tourism-related                           may deduct from the
SL 97-364                                          expenditures include criminal                           amount remitted to the
                                                   justice system, fire protection,                        village a discount equal to
                                                   public ties & utilities, health                         the discount the State
                                                   facilities, solid waste & sewage                        allows the operator for
                                                   treatment, control & repair of                          State sales and use tax
                                                   water-front erosion. The funds                          purposes.
                                                   may not be used for services                            If Brunswick County is
                                                   normally provided by the village                        authorized to levy a room
                                                   on behalf of its citizens unless                        occupancy tax, the
                                                   these services promote tourism                          combined room occupancy
                                                   and enlarge its economic benefits                       tax rates for Brunswick
                                                   by enhancing the ability of the                         County and any city or
                                                   village to attract and provide for                      town located in that
                                                   tourists.                                               county may not exceed six
                                                                                                           percent (6%).




                                                          3
 JURISDICTION            DATE
      &              LEGISLATIVELY   AMOUNT       HOW ALLOCATED                       GOVERNING             NOTES
 SESSION LAW           ENACTED        OF TAX                                            BODY

Town of Banner Elk        6/14/89      6%      Effective 10/1/00 – 10/1/10: At        Tourism        SL 00-103 made most
SL 89-318                                      least 1/3 to promote travel and        Development   provisions uniform,
SL 93-428                                      tourism and 2/3 for tourism-           Authority     including establishment
SL 2000-103                                    related expenditures, which                          of TDA.
                                               includes capital expenditures and
SL 2002-94
                                               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
 JURISDICTION            DATE
      &              LEGISLATIVELY   AMOUNT      HOW ALLOCATED                  GOVERNING            NOTES
 SESSION LAW           ENACTED        OF TAX                                      BODY

Town of Beech Mountain    6/16/87      6%      The Authority shall segregate    Tourism        SL 01-434 only
SL 87-376                                      the funds into 2 separate        Development    amended the use and
SL 2001-434                                    accounts based on the county     Authority      distribution provisions.
SL 2002-94                                     from which the proceeds were                    Beech Mountain
                                               collected. Net proceeds                         may not levy the second
                                               collected from                                  3% authorized by
                                               accommodations in Watauga                       SL2002-94 if Beech
                                               County shall be credited to a                   Mountain District W is
                                               Watauga Proceeds Account.                       levying an occupancy
                                               For the 1st 7 years, the TDA                    tax.
                                               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.
                                               Net proceeds collected from
                                               accommodations in Avery
                                               County shall be credited to an
                                               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.




                                                     5
 JURISDICTION              DATE
      &                LEGISLATIVELY    AMOUNT        HOW ALLOCATED                 GOVERNING                    NOTES
 SESSION LAW             ENACTED         OF TAX                                       BODY

Beech Mountain District W   10/11/01    Up to 3%   For the 1st 7 years, the TDA     Beech Mountain       District W is the part of
SL 2001-434, Part VII.                             shall use at least 1/3 to        Town Council         Beech Mountain that lies
                                                   promote travel and tourism in    shall remit net      in Watauga County.
                                                   District W and the remainder     proceeds on a
                                                   for tourism-related              quarterly basis to
                                                   expenditures. After 7 years,     Beech Mountain
                                                   the TDA shall use at least 2/3   TDA.
                                                   to promote travel and tourism
                                                   in District W and the
                                                   remainder for tourism-related
                                                   expenditures.
City of Belmont             7/26/2005   Up to 3%   At least 2/3 to promote travel   Belmont TDA          Conforms to uniform
SL 2005-220                                        and tourism; remainder for                            guidelines.
                                                   tourism-related expenditures.
Benson                        7/06      Up to 2%   At least 2/3 to promote travel   Johnston County      Proceeds shall
SL 2006-120                                        and tourism in Benson;           TDA                  supplement rather than
                                                   remainder for tourism-related                         supplant any proceeds
                                                   expenditures in Benson.                               being used in the town
                                                                                                         derived from county tax.
Town of Blowing Rock         5/11/87      6%       At least 2/3 to promote travel   Blowing Rock         Conforms to uniform
SL 87-171                                          and tourism; remainder for       TDA                  guidelines.
SL 2003-281                                        tourism-related expenditures.
Boiling Springs               7/06      Up to 3%   At least 2/3 to promote travel   Tourism              Complies to uniform
SL 2006-148                                        and tourism; remainder for       Development          provisions.
                                                   tourism-related expenditures.    Authority




                                                         6
 JURISDICTION          DATE
      &            LEGISLATIVELY   AMOUNT        HOW ALLOCATED                   GOVERNING             NOTES
 SESSION LAW         ENACTED        OF TAX                                         BODY

Town of Boone           5/11/87      3%       60% of net proceeds to the         Tourism       3% merchant discount.
SL 87-170                                     Boone Tourism Development          Development   Quarterly reports to
                                              Authority to further the           Authority     Town Council
                                              development of travel, tourism
                                              and conventions for the town
                                              of Boone. The remainder of
                                              the proceeds goes to the
                                              general fund to be used for any
                                              lawful purpose. Revenue
                                              distributed quarterly.
Brunswick County        8/6/97       1%       Promote travel and tourism.        Brunswick     TDA may not use more
SL 97-364                                                                        Tourism       than 10% for
                                                                                 Development   administrative expenses,
                                                                                 Authority     including salaries and
                                                                                               benefits. Report
                                                                                               quarterly.
Buncombe County         7/21/83      4%       •¾ used only to further the        Tourism       Quarterly report to
SL 83-908               6/4/01                development of travel, tourism,    Development   County Commissioners.
SL 85-942                                     and conventions in the county      Authority     TDA may not use more
SL 2001-162                                   through State, national, and                     than 10% of the revenue
                                              international advertising and                    distributed to it for
                                              promotion                                        administrative expenses.
                                              •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                   7/06      Up to 3%   At least 2/3 of the net proceeds   Tourism       Conforms to guidelines
SL 2006-167                                   to promote tourism; remainder      Development
                                              for tourism-related                Authority
                                              expenditures.


                                                    7
 JURISDICTION                 DATE
      &                   LEGISLATIVELY    AMOUNT            HOW ALLOCATED                    GOVERNING                 NOTES
 SESSION LAW                ENACTED         OF TAX                                              BODY

Burke County                   6/23/89        6%          May allocate 50% to economic        County            3% merchants discount
SL 89-422                                                 development and 50% to              Commissioners
SL 95-143                                                 tourism or in any other ratio
SL 2007-265                                               the commissioners consider
                                                          appropriate.
Cabarrus County                 7/89      Not less than   To develop or promote               County Tourism    •Currently levying 5%.
SL 89-658                      10/4/01    3%, not more    tourism, tourist-related support    Authority         •Revenue distributed
SL 2001-439, Part XVII.                      than 6%      services and facilities, tourist-                     monthly.
                                           (See Notes)    related events, tourist-related
                                                          activities, or tourist
                                                          attractions.
Caldwell County                6/25/87        3%          15% of funds for                    Caldwell County   This does not apply to the
SL 87-472                                                 administrative expenses             Chamber of        Town of Blowing Rock.
                                                          related to promoting tourism        Commerce          3% merchant discount.
                                                          and industrial growth.
                                                          Remainder: 50% to promote
                                                          travel & tourism & sponsor
                                                          tourist-oriented events; 50% to
                                                          promote industrial and
                                                          economic growth. Revenue
                                                          distributed quarterly.
Camden County                  7/2004      Up to 6%       At least 2/3 to promote travel      Camden TDA           Conforms with
SL 2004-120                                               and tourism; remainder for                                uniform guidelines.
                                                          tourism-related expenditures.                          As of date of
                                                                                                                    enactment, no
                                                                                                                    lodging facilities in
                                                                                                                    Camden County
Town of Carolina Beach         10/2002     Up to 3%       50% to promote travel and           Cape Fear Coast   The county collects and
SL 2002-138                                               tourism; 50% for tourism-           Convention and    administers the tax on
                                                          related expenditures                Visitors Bureau   the town's behalf.
                                                                                              (set up as a
                                                                                              Tourism
                                                                                              Development
                                                                                              Authority)

                                                                8
 JURISDICTION               DATE
      &                 LEGISLATIVELY   AMOUNT       HOW ALLOCATED             GOVERNING            NOTES
 SESSION LAW              ENACTED        OF TAX                                  BODY

Town of Carrboro             10/15/01   Up to 3%   2/3 to promote travel and   Tourism       Conforms to all uniform
SL 2001-439, Part XIV                              tourism; 1/3 for tourism-   Development   provisions
                                                   related expenditures.       Authority




                                                         9
 JURISDICTION             DATE
      &               LEGISLATIVELY     AMOUNT             HOW ALLOCATED                  GOVERNING                  NOTES
 SESSION LAW            ENACTED          OF TAX                                             BODY

Carteret County                       2002-2008: 5%      2002-2008:                       Funds to promote   Beginning with tax
SL 87-375 Repealed.        6/16/87                       50% - Remitted to the TDA        travel and         collections on and after
SL 89-171 Repealed.          7/89       2008-2010:       and used to promote travel and   tourism            July 1, 2006, the county
SL 2001-381                8/20/01     6%, if certain    tourism.                         administered by    is authorized to levy an
SL 2005-120               6/28/2005    conditions are    50% - Retained by county and     Carteret County    add'l. 1% if (1) a
                                      met; otherwise,    used for beach nourishment on    Tourism            development plan for the
                                      the rate remains   Bogue Banks (minus amounts       Development        construction of a
                                             5%          distributed to certain           Authority          convention center has
                                                         municipalities).                                    been approved by June
                                      2010 forward:                                       Remaining funds    30, 2008, and (2) there is
                                        5% or 6%         2008-2010:                       administered by    a signed contract for
                                        (See next        If levying 6% (See Notes):       Board of           construction to begin no
                                         column)         3¢ - To promote travel and       Commissioners.     later than July 1, 2009.
                                                         tourism
                                        (See Notes)      2.5¢ - Beach nourishment                            The TDA's administrative
                                                         .05¢ - Convention center.                           expenses are limited to
                                                                                                             10% and may not include
                                                         If levying 5%:                                      operating visitors'
                                                         50% - To promote travel and                         centers.
                                                         tourism
                                                         50% - Beach nourishment.                            The Board shall establish
                                                                                                             the Carteret County
                                                         2010 forward:                                       Beach Commission to
                                                         If levying 6%:                                      advise them on strategies
                                                         3¢ - To promote travel and                          for beach nourishment.
                                                         tourism
                                                         2¢ - Beach nourishment                              •In 2003, the Board of
                                                         1¢ - Convention center                              County Commissioners
                                                                                                             voted to rescind the
                                                         If levying 5%:                                      occupancy tax.
                                                         60% - To promote travel and
                                                         tourism
                                                         40% - Beach nourishment


                                                              10
 JURISDICTION               DATE
      &                 LEGISLATIVELY     AMOUNT           HOW ALLOCATED                  GOVERNING                  NOTES
 SESSION LAW              ENACTED          OF TAX                                           BODY

Town of Cary                 7/9/90          3%          50% up to $100,000 for           Town officials &   Annual budget approval
SL 89-874                                                tourism promotion; balance to    new tourism        & quarterly reports to
                                                         general fund for “visitor-       commission         Town Council. 1%
                                                         related” programs and                               merchant discount.
                                                         activities.                                         Authority repealed – 91-
                                                                                                             594. See notes at end.
Town of Caswell Beach        7/12/91     Not to exceed   First 3% for Tourism-related     Town Council       Tourism-related
SL 91-664                               5% (see SL 97-   expenditures. Additional 2%                         expenditures include
SL 97-364                                    364)        only for beach renourishment                        criminal justice system,
                                                         and protection.                                     fire protection, public
                                                                                                             facilities & utilities,
                                                                                                             health facilities, solid
                                                                                                             waste & sewage
                                                                                                             treatment control &
                                                                                                             repair of waterfront
                                                                                                             erosion.
Town of Chapel Hill          6/23/87    No more than     No less than 10% of revenues                        Town Council will
SL 87-460                                   3%           used to provide funding for                         decide on allocation of
                                                         visitor information services &                      revenues during
                                                         support cultural events.                            budgeting process with
                                                                                                             particular consideration
                                                                                                             for visitor information
                                                                                                             services and cultural
                                                                                                             events. 1% discount
Chatham County               7/1/94       Up to 3%       2/3 of the net proceeds to       Chatham County
SL 93-642                                                promote travel and tourism       Board of
                                                         related expenditures.            Commission
Cherokee County              7/2/84          3%          Development, advertising, and    Tourism            Quarterly reports to
SL 83-1055                                               promotion of tourism, travel,    Development        county commissioners.
                                                         and conventions.                 Authority
Chowan County                 7/89           6%          At least 2/3 to promote          Tourism            Quarterly reports to
SL 89-174                     7/06                       tourism; remainder for           Development        county commissioners.
SL 2006-129                                              tourism-related expenditures.    Authority


                                                              11
  JURISDICTION              DATE
       &                LEGISLATIVELY    AMOUNT            HOW ALLOCATED                   GOVERNING                  NOTES
  SESSION LAW             ENACTED         OF TAX                                             BODY

Clay County                  7/11/86        3%          At least 2/3 to promote travel     County
SL 85-969                      7/06                     and tourism; remainder for         Commissioners.
SL 87-118                                               tourism-related expenditures.      When net
SL 87-195                                                                                  proceeds exceed
SL 2006-120                                                                                $150,000, county
                                                                                           must establish
                                                                                           TDA to
                                                                                           administer
                                                                                           proceeds.
Cleveland County             5/31/89        3%          Any public purpose.                County             3% merchant discount
SL 89-173                                                                                  Commissioners
Columbus County              7/29/95     Up to 3%       Promote travel and tourism         Columbus           Administrative cost not to
SL 95-530 (see also SL 95-                              through advertising and            County Tourism     exceed 7%
540)                                                    promotional activities. Make       Board
                                                        expenditures that will
                                                        facilitate and promote tourism
                                                        such as building visitor center,
                                                        coliseum or convention
                                                        facility.
City of Conover              7/8/86     Not less than   Development of tourist-related     Tourism            Quarterly report to
SL 85-929                               3% nor more     facilities and events. Revenue     Development        Hickory; Conover Town
SL 87-319                                 than 5%       distributed monthly.               Authority          Councils. Joint authority
                                                                                                              with Hickory. Audit
                                                                                                              conducted as part of the
                                                                                                              municipal corporation.



Town of Cornelius                                                                                             See Mecklenburg;
                                                                                                              SL 2001-402




                                                             12
  JURISDICTION               DATE
       &                 LEGISLATIVELY    AMOUNT            HOW ALLOCATED                  GOVERNING             NOTES
  SESSION LAW              ENACTED         OF TAX                                            BODY

Craven County                 6/24/84     3% plus 3%      Promote travel and tourism.      Tourism       Annual report to county
SL 83-980                                additional tax   Salaries, benefits, and          Development   commissioners
SL 95-721                                                 expenses of Visitor              Authority
SL 96-20, 2nd Extra Session                               Information Center, other                      SL 99-286 made levy,
SL 99-286                                                 expenses that encourage travel                 administration and
                              7/13/99                     & tourism. 35% of net                          penalty provisions
                                                          proceeds in excess of                          uniform.
                                                          $100,000 of first 3% and the
                                                          additional 3% is remitted to
                                                          the Room Tax Trust Fund for
                                                          construction of a convention
                                                          facility in New Bern and a
                                                          tourist center in Havelock.
Crossnore                     10/15/01     Up to 6%       2/3 to promote travel and        Tourism       Complies with uniform
SL 2001-439, Part XVI.         9/2002                     tourism; 1/3 for tourism-        Development   provisions
SL 2002-94                                                related expenditures             Authority




                                                               13
 JURISDICTION           DATE
      &             LEGISLATIVELY      AMOUNT            HOW ALLOCATED                   GOVERNING           NOTES
 SESSION LAW          ENACTED           OF TAX                                             BODY

Cumberland County        6/26/84      After 1/1/02:   The first 3%:                      For funds used to
SL 83-983                12/6/01           4%         50% - For the benefit of the       promote travel
SL 2001-484                          After 1/1/04:    Cumberland County                  and tourism:
                                    5%                Auditorium Commission to           TDA
                                      After 1/1/05:   help finance major repairs,
                                           6%         renovation, rehabilitation, or     Remaining funds
                                                      other capital improvements to      remitted directly
                                                      its existing facilities and any    to Auditorium
                                                      new improvements.                  Commission and
                                                      50% - For advertising the          the Arts Council.
                                                      auditorium and promoting
                                                      travel and tourism.
                                                      Add'l. 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 tourism-related
                                                      expenditures of the Seniors
                                                      Call to Action Team (SCAT)
                                                      and the MLK, Jr. Committee.




                                                           14
  JURISDICTION               DATE
       &                 LEGISLATIVELY   AMOUNT        HOW ALLOCATED                   GOVERNING                NOTES
  SESSION LAW              ENACTED        OF TAX                                         BODY

Currituck County              5/18/87    Up to 6%   1st 3%: 100% for tourism-          TDA               The TDA is composed of
SL 87-209                                           related expenditures, including                      6 members: 5 voting
SL 91-155                                           beach nourishment.                                   members and1 ex officio
SL 99-155                                           2nd 3%: At least 2/3 to                              nonvoting member. The
SL 2004-95                                          promote travel and tourism                           voting members are the 5
                                                    and the remainder for TRE                            county commissioners
                                                                                                         and the 1 nonvoting
                                                                                                         member is the county's
                                                                                                         designated travel and
                                                                                                         tourism representative.
Dare County                   6/24/85      5%       First 3% - 2/3 is distributed to   City and county   Quarterly report to
SL 85-449                                           the municipalities in              officials. Dare   county commissioners.
SL 85-826                                           proportion to the amount of        County Tourism    Tourist-related purposes
SL 91-177                                           property taxes levied for the      Board             include construction and
SL 91-906                                           preceding fiscal year. The                           maintenance of public
SL 2001-439, Part VII.                              remaining 1/3 is retained by                         facilities & buildings;
                                                    the county. The revenue                              garbage, refuse, & solid
                                                    distributed to the cities and                        waste collection &
                                                    retained by the county may be                        disposal; police
                                                    used only for tourist-related                        protection and emergency
                                                    purposes.                                            services.
                                                    Additional 1% - To be
                                                    distributed monthly to the
                                                    Dare Co. Tourism Board. Of
                                                    this amount, 75% may be used
                                                    for administration cost & to
                                                    promote tourism; 25% may be
                                                    used for services and programs
                                                    needed due to impact of
                                                    tourism.
                                                    Additional 1% - For beach
                                                    nourishment.
Town of Davidson                                                                                         See Mecklenburg;
                                                                                                         SL 2001-402

                                                         15
 JURISDICTION           DATE
      &             LEGISLATIVELY   AMOUNT       HOW ALLOCATED                  GOVERNING                    NOTES
 SESSION LAW          ENACTED        OF TAX                                       BODY

Davie County             7/16/90      3%       At least 50% for travel          County officials     3% merchant discount.
SL 89-928                                      promotion and capital projects
SL 98-14                                       related to tourism; balance to
                                               general fund.
Dobson                    7/06      Up to 6%   At least 2/3 of the net          Tourism              Conforms to guidelines
SL 2006-118                                    proceeds to promote tourism;     Development
                                               remainder for tourism-related    Authority
                                               expenditures.
Duck                                           Dare County shall distribute     Town officials
(See Dare County)                              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.
Duplin County             6/8/87    Up to 6%   At least 2/3 to promote travel   County officials,    No TDA required until
SL 87-317               5/18/2005              and tourism; remainder for       until net proceeds   the net annual proceeds
SL 2005-53                                     tourism-related expenditures.    of the tax reach     of the tax reach
                                                                                $200,000, then       $200,000.
                                                                                the TDA




                                                    16
 JURISDICTION       DATE
      &         LEGISLATIVELY   AMOUNT        HOW ALLOCATED                             GOVERNING                NOTES
 SESSION LAW      ENACTED        OF TAX                                                   BODY

Durham County        7/11/86      6%      First 3% - Distributed between Durham         Convention and     The authority to levy
                                          County (57 ½%) and the City of Durham
SL 85-969            12/5/01              (42 ½%) and may be used for any public        Visitors Bureau   the add'l. 1% authorized
SL 91-665                                 purpose.                                      (The CVB is set   by SL2001-480 will be
SL 2001-480                               Add'l. 2% - Remitted monthly to the           up as a Tourism
                                          Durham CVB and may be used only to
                                                                                                          repealed if either (1) a
SL 2002-36                                promote travel and tourism.                   Development       financing plan for the
SL 2005-233         7/28/2005             Add'l 1% - During the first 24 months,        Authority)        Performing Arts Theater
                                          the proceeds are remitted to the TDA and
SL 2006-98           7/11/06              used as follows:
                                                                                                          is not approved by the
                                          •To Durham County, up to the first                              city and disapproved by
                                          $200,000 to fund the development of a                           the county within 64
                                          Cultural Arts Master Plan
                                          •The TDA will use the next $700,000 to                          months after the levy of
                                          promote travel, tourism, and conventions                        the tax, or if (2)
                                          in the County.                                                  construction of the
                                          To City of Durham, the next $248,000 to
                                          fund the design and engineering costs                           Theater has not begun
                                          associated with the construction of a                           within 64 months after
                                          Performing Arts Theater.
                                          •To Durham County, the next $400,000
                                                                                                          the levy of the tax.
                                          for improvements to the Museum of Life                           SL2002-36 makes
                                          and Science, which may include the                              administrative changes
                                          financing of debt service.
                                          •To Durham County, the next $500,000 to                         only
                                          be credited to an Arts Reserve Fund and                          SL2006-98 extended
                                          used to implement the Cultural Arts
                                          Master Plan.
                                                                                                          time for financing plan
                                          •Any additional proceeds collected in                           and construction start
                                          excess of $2,048,000 to promote travel,                         date from 54 months to
                                          tourism, and conventions in Durham
                                          County.
                                                                                                          64 months after levy of
                                          After the first 24 months, the proceeds are                     tax.
                                          remitted to the TDA and used as follows:
                                          •To City of Durham, the first $1.4 million
                                          collected annually for the design and
                                          engineering costs and 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 and engineering costs
                                          associated with the construction of the
                                          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
                                                  17
                                          Museum of Life and Science, which may
                                          include the financing of debt service.
                                          •Any additional net proceeds of the above
                                          sums will go to promote travel, tourism,
                                          and conventions in Durham County.
  JURISDICTION       DATE
       &         LEGISLATIVELY   AMOUNT           HOW ALLOCATED                   GOVERNING                  NOTES
  SESSION LAW      ENACTED        OF TAX                                            BODY

Eden                 7/28/2005    Up to 2%     Based on recommendations           Rockingham         None of the proceeds
SL 2005-233                                    from and in consultation with      County TDA         may be used to promote
                                               the Eden City Council, the         (must be           travel and tourism or for
                                               Authority shall use at least 2/3   deposited into a   tourism-related
                                               for tourism promotion and the      separate Eden      expenditures in areas
                                                                                                     within Rockingham
                                               remainder for tourism-related      Account)
                                                                                                     County that are outside of
                                               expenditures.                                         the City of Eden.

Elizabeth City                    Up to 6%     1st 3¢:                            Elizabeth City-       Subject to
SL 87-175             5/11/87    (See Notes)     50% for tourism                 Pasquotank             Pasquotank County
SL 2005-16           4/26/2005                       promotion                    County TDA             as primary tax.
                                                 25% for tourism-related         (Elizabeth City       Elizabeth City lies
                                                     expenditures                 Area Convention        partly in Camden,
                                                     recommended by the           and Visitors           partly in Pasquotank.
                                                     Elizabeth City city          Bureau to be
                                                     council and approved by      established as
                                                     the TDA                      joint city and
                                                 25% for tourism-related         county TDA)
                                                     expenditures
                                                     recommended by the
                                                     Pasquotank Co. board of
                                                     commrs. and approved by
                                                     the TDA
                                               Remainder to the TDA, at
                                               least 2/3 of which to be used
                                               for tourism promotion and the
                                               remainder for tourism-related
                                               expenditures.
Elkin                  7/06       Up to 6%     At least 2/3 of the net            Tourism            Conforms to guidelines
SL 2006-118                                    proceeds to promote tourism;       Development
                                               remainder for tourism-related      Authority
                                               expenditures.



                                                    18
 JURISDICTION                DATE
      &                  LEGISLATIVELY   AMOUNT        HOW ALLOCATED                      GOVERNING                   NOTES
 SESSION LAW               ENACTED        OF TAX                                            BODY

Elk Park                      10/15/01   Up to 6%   2/3 to promote travel and             Tourism             Complies with uniform
SL 2001-439, Part XVI.         9/2002               tourism; 1/3 for tourism-             Development         provisions
SL 2002-94                                          related expenditures                  Authority
Forsyth County                7/21/83      6%       1. 5% is divided among the            Tourism             Quarterly reports to
SL 83-908                                           municipalities in Forsyth County,     Development         county commissioners.
SL 85-924                                           other than Winston-Salem, on a        Authority; City     May not use more than
SL 85-33                                            pro rate basis, to be used for        officials; County   10% of the revenue for
                                                    economic development and
SL 89-870                                                                                 officials           administrative purposes.
                                                    cultural and recreational purposes.
SL 97-408                                           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,
                                                    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.




Franklin County              7/28/2005   Up to 6%   At least 2/3 to promote travel        Tourism             Conforms with uniform
SL 2005-233                                         and tourism; remainder for            Development         guidelines.
                                                    tourism-related expenditures.         Authority




                                                          19
  JURISDICTION             DATE
       &               LEGISLATIVELY     AMOUNT             HOW ALLOCATED                 GOVERNING                NOTES
  SESSION LAW            ENACTED          OF TAX                                            BODY

Town of Franklin            7/2004        Up to 3%       At least 2/3 to promote travel   Tourism          Conforms with uniform
SL 2004-105                                              and tourism; remainder for       Development      guidelines.
                                                         tourism-related expenditures.    Authority

Garner                        7/89     Does not exceed   50% of first $100,000 to         Convention and   Subject to Wake County
SL 89-660                                    3%          Convention & Visitors            Visitors         as primary tax Quarterly
                                                         Bureau, remainder for visitor-   Bureau/Town      reports to town council;
                                                         related programs and             officials        1% merchant discount.
                                                         activities.                                       Authority repealed - 91-
                                                                                                           594. See note at end.
Gaston County               7/15/87     No more than     Economic development to          Economic         3% merchant discount
SL 87-618                                   3%           promote travel and tourism       Development
SL 91-49                                                 including administrative         Commission
SL 95-172                                                expenses of the county’s
                                                         Travel & Tourism office.
City of Gastonia            10/15/01      Up to 3%       2/3 for tourism-related          Tourism
SL 2001-439, Part I.                                     expenditures; 1/3 to promote     Development
                                                         travel and tourism               Authority




                                                              20
 JURISDICTION           DATE
      &             LEGISLATIVELY     AMOUNT             HOW ALLOCATED                    GOVERNING                  NOTES
 SESSION LAW          ENACTED          OF TAX                                               BODY

City of Goldsboro        7/8/86      Not less than    20% to Tourism Council to           Goldsboro          Quarterly reports to city
SL 85-929                           3% or more than   "develop tourism, support           Tourism Council    council.
SL 87-172                                 5%          services, and tourist-related       and City Council
SL 91-555                                             events, and any other
SL 97-447                                             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.




                                                           21
 JURISDICTION                DATE
      &                  LEGISLATIVELY    AMOUNT            HOW ALLOCATED                  GOVERNING             NOTES
 SESSION LAW               ENACTED         OF TAX                                            BODY

Graham County                 7/11/86        3%          Promotion of travel and           Travel and    Revenue placed in special
SL 85-969                                                tourism. Revenue distributed      Tourism       travel & tourism fund.
SL 87-118                                                monthly.                          Authority     Authority may not use
SL 87-195                                                                                                more than 15% for
                                                                                                         administrative expenses.
                                                                                                         Quarterly reports to
                                                                                                         county commissioners.
Grandfather Village           10/15/01     Up to 6%      2/3 to promote travel and         Tourism       Complies with uniform
SL 2001-439, Part XVI.                                   tourism; 1/3 for tourism-         Development   provisions
SL 2002-94                                               related expenditures              Authority

Granville County              7/23/93    3% (10/1/00 –   Effective 10/1/00 – 10/1/07:      Tourism       SL 00-103 established
SL 93-454                     7/11/00      10/1/07)      Allows TDA to use 2/3 of          Development   TDA, reduced tax from
SL 2000-103                                              proceeds for developing           Authority     5% to 3% and specified
                                                         facilities for fishing                          uses for 10/1/00 –
                                                         tournaments, skiing                             10/1/07.
                                                         tournaments, & boating
                                                         events; constructing facilities
                                                         for festivals, & tournament
                                                         grade multi-purpose athletic
                                                         facilities; making similar
                                                         capital expenditures for
                                           5% (Eff:      attracting tourists and
                                           10/1/07)      business travelers.

                                                         Effective 10/1/07: Use 2/3 to
                                                         promote travel and tourism
                                                         and the remainder for tourism-
                                                         related expenditures.




                                                              22
 JURISDICTION            DATE
      &              LEGISLATIVELY   AMOUNT       HOW ALLOCATED                   GOVERNING                NOTES
 SESSION LAW           ENACTED        OF TAX                                        BODY

City of Greensboro        4/1/91       3%      20% to Greensboro/Guilford         City officials   Quarterly reports to city
SL 91-22                                       County Tourism Development         Tourism          council. Annual audit.
SL 95-380                                      Authority for travel and           Development
                                               tourism. 80% to finance the        Authority
                                               Greensboro War Memorial
                                               Coliseum arena, the
                                               renovation and expansion of
                                               the arena complex, and
                                               maintenance of the complex.
                                               Upon retirement of coliseum
                                               debt; 25% of TDA and 75% to
                                               Greensboro to promote travel
                                               and tourism.
Guilford County           7/26/84      3%      70% to the Tourism                 Tourism
SL 83-988                 Revised              Development Authority. Of          Development
SL 89-39                    7/89               this amount, 80% may be used       Authority
SL 91-93                    5/91               to promote travel and tourism
SL 95-540                                      activities and programs. Up to
                                               $170,000 of the 20% may be
                                               used for tourist-related events,
                                               including grant programs. The
                                               remainder may be used for
                                               conventions, tourism, and
                                               capital improvements. 30% of
                                               the tax proceeds to High
                                               Point. Of this amount 85%
                                               may be used to promote travel
                                               & tourism activities and
                                               programs. The remaining
                                               15% may be used for specific
                                               tourist-related events &
                                               activities.



                                                    23
 JURISDICTION              DATE
      &                LEGISLATIVELY     AMOUNT             HOW ALLOCATED                 GOVERNING                  NOTES
 SESSION LAW             ENACTED          OF TAX                                            BODY

Halifax County              6/16/87       Up to 5%       At least 2/3 to promote travel   Tourism            Conforms to uniform
SL 87-377                  5/17/2005                     and tourism; remainder for       Development        guidelines.
SL 2005-46                  7/26/06                      tourism-related expenditures.    Authority
SL 2006-164
Harnett County                                                                                               See Averasboro Township

Haywood County              7/21/83         3%           Development, advertising, and    Tourism            Tourism Development
SL 83-908                               (2% 1983 and     promotion of tourism             Development        Authority may use only
SL 85-942                                 1% 1986)                                        Authority          15% of funds for
SL 87-48                                                                                                     administrative purposes.
SL 95-540                                                                                                    Quarterly report to county
                                                                                                             commissioners.
Henderson County            5/11/87    No less than 3%   Proceeds placed in special       Henderson Travel
SL 85-962 (Repealed)                    nor more than    Travel & Tourism fund which      and Tourism
SL 87-172                                    5%          will promote travel and          Committee
SL 91-55                                                 tourism.



Hertford County             6/27/88       Up to 3%       Any lawful purpose               County             3% merchant discount
SL 87-979                                                                                 Commissioners
Hendersonville              7/8/86
SL 85-929                  Repealed
SL 87-172




                                                              24
  JURISDICTION              DATE
       &                LEGISLATIVELY     AMOUNT             HOW ALLOCATED                  GOVERNING                  NOTES
  SESSION LAW             ENACTED          OF TAX                                             BODY

City of Hickory              7/8/86      Not less than    Improving, leasing,               Hickory/ Conover   Quarterly reports to
SL 85-929                                3% nor more      constructing financing,           Tourism            Hickory & Conover
SL 87-319                                  than 5%        operating, or acquiring           Development        Town Councils. Joint
                                                          facilities & properties as        Advisory           authority with Conover.
                                                          needed to provide for a civic                        Audit conducted as part
                                                          center facility and                                  of the municipal
                                                          development of tourism,                              corporation’s audit
                                                          support services, tourist                            contract.
                                                          related events & any other
                                                          appropriate activities for
                                                          providing tourism facilities.
                                                          Revenue distributed quarterly.
High Point                   4/3/01     Up to 3%, plus    The 3% shall be used only for     City Council
SL 2001-11                                30% of OT       furniture market promotion
(See also Guilford County)              proceeds levied   and visitor assistance.
                                          by Guilford     Of the 30% received from the
                                            County        county, 85% may be used to
                                                          promote travel and tourism
                                                          activities and programs. The
                                                          remaining 15% may be used
                                                          for specific tourist-related
                                                          events and activities.
Holden Beach                 6/24/88     Not to exceed    First 3% for criminal justice     City officials
SL 87-963                                     5%          system, fire protection, health
SL 97-364                               (See SL 97-364)   facilities, waste & sewage
                                                          treatment, control & repair of
                                                          waterfront erosion Revenue
                                                          distributed quarterly.
                                                          Additional 2% only for beach
                                                          renourishment and protection.
Town of Huntersville                                                                                           See Mecklenburg; SL
                                                                                                               2001-402



                                                               25
  JURISDICTION       DATE
       &         LEGISLATIVELY    AMOUNT            HOW ALLOCATED                  GOVERNING                  NOTES
  SESSION LAW      ENACTED         OF TAX                                            BODY

Hyde County           6/5/91         3%          Any public purpose. The          County              The board of county
SL 91-230                                        county shall spend 90% of the    Commissioners       commissioners shall
SL 91-806                                        proceeds collected on the                            appoint a mainland
                                                 mainland only for the direct                         advisory board and an
                                                 benefit of the mainland. The                         island advisory board to
                                                 county shall spend 90% of the                        advise the board on the
                                                 proceeds collected on                                expenditures of the
                                                 Ocracoke only for the direct                         respective 90% of the
                                                 benefit of the island.                               proceeds for the mainland
                                                                                                      and the island.
Iredell County        7/3/85     Not to exceed   Operation & maintenance of        County officials   Must adopt resolution
SL 85-570                             3%         civic center. For payment of                         that it intends to proceed
                                                 interest or retiring principal on                    with a county civic
                                                 debt related to a civic center                       center.
                                                 or for promotion of travel and
                                                 tourism. Revenue distributed
                                                 monthly.
Jackson County        7/11/86        3%          Promotion of travel and           Tourism            Authority may not use
SL 85-969                                        tourism.                          Development        more than 15% for
SL 87-118                                                                          Authority          administrative expenses.
SL 87-195




                                                      26
 JURISDICTION            DATE
      &              LEGISLATIVELY   AMOUNT        HOW ALLOCATED                      GOVERNING                  NOTES
 SESSION LAW           ENACTED        OF TAX                                            BODY

Johnston County           7/20/87      3%       For the first two years in which      Johnston County    3% merchant discount.
SL 87-647                                       the tax is levied 50% of the net      and the Johnston   TDA may retain up to 1%
                                                proceeds may go to the Johnston       County             to cover administrative
                                                Technical College Auditorium                             expenses.
                                                Fund. The remainder of the
                                                proceeds will go to the Johnston
                                                Co. Tourism Authority. After the
                                                first 2 years, all the net proceeds
                                                go to the Johnston County
                                                Tourism Authority. This revenue
                                                may be remitted to listed
                                                organizations in towns from
                                                which tax is collected. The
                                                revenue 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



Town of Jonesville        9/2002     Up to 3%   2/3 to promote travel and             Tourism            Complies with uniform
SL 2002-95                                      tourism; 1/3 for tourism-             Development        provisions
                                                related expenditures                  Authority


Kenly                      7/06      Up to 2%   At least 2/3 to promote travel        Johnston County    Proceeds shall
SL 2006-120                                     and tourism in Benson;                TDA                supplement rather than
                                                remainder for tourism-related                            supplant any proceeds
                                                expenditures in Benson.                                  being used in the town
                                                                                                         derived from county tax.



                                                      27
  JURISDICTION               DATE
       &                 LEGISLATIVELY   AMOUNT        HOW ALLOCATED                 GOVERNING                NOTES
  SESSION LAW              ENACTED        OF TAX                                       BODY

Kill Devil Hills                                    Dare County shall distribute     Town officials
(See Dare County)                                   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.

City of Kings Mountain        10/15/01   Up to 3%   At least 2/3 to promote travel   Kings Mountain   Complies with uniform
SL 2001-439                                         and tourism; remainder for       TDA              guidelines.
                                                    tourism-related expenditures.

City of Kinston                7/1/94      3%       The net proceeds must be used    Kinston-Lenoir   Net proceeds means gross
SL 93-648                                           to further the development of    County Tourism   proceeds less the cost to
                                                    travel, tourism, and             Development      the city of administering
                                                    conventions in Kinston, to       Authority        and collecting the tax,
                                                    sponsor tourist-oriented                          which may not exceed
                                                    events, and to finance related                    7% of the gross proceeds.
                                                    capital projects.
Kitty Hawk                                          Dare County shall distribute     Town officials
(See Dare County)                                   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.



                                                         28
  JURISDICTION           DATE
       &             LEGISLATIVELY     AMOUNT           HOW ALLOCATED                  GOVERNING                 NOTES
  SESSION LAW          ENACTED          OF TAX                                           BODY

Town of Kure Beach        10/2002       Up to 3%     50% to promote travel and         Cape Fear Coast     Currently, not
SL 2002-138                                          tourism; 50% for tourism-         Convention and     levying tax.
                                       (See Notes)   related expenditures              Visitors Bureau     The town may only
                                                                                       (set up as a       levy the tax if New
                                                                                       Tourism            Hanover establishes a
                                                                                       Development        county TDA.
                                                                                       Authority)          The county collects
                                                                                                          and administers the tax
                                                                                                          on the town's behalf.
Lee County                7/3/87        Up to 3%     The proceeds will be held in      Lee County        After the Community
SL 87-538                                            the capital reserve fund until                      Resource Center is
                                                     there is enough revenue to                          constructed, the revenue
                                                     construct a Community                               will be used for
                                                     Resource Center for Lee                             maintenance of the
                                                     County.                                             center. The remainder
                                                                                                         may be used for any
                                                                                                         lawful purpose. 3%
                                                                                                         merchant discount.
Lenoir County             7/6/87          3%         Development of travel and         Kinston-Lenoir    Net proceeds means gross
SL 87-561                                            tourism and conventions           County Tourism    proceeds less the cost to
SL 89-576                                            through advertising and           Development       the city of administering
SL 89-770                                            promotions. To sponsor            Authority         and collecting the tax,
SL 91-76                                             tourist related events and to                       which may not exceed
SL 93-648                                            finance tourist related capital                     7% of the gross proceeds.
                                                     projects. Revenue distributed
                                                     monthly.
City of Lexington         7/1/94     Up to 6%.       The Authority must use 2/3 of     Lexington          If Davidson County is
SL 93-602                                            the net proceeds to promote       Tourism           authorized to levy a room
SL 2001-365                                          travel and tourism and the        Authority         occupancy tax, the
                                                     remainder for tourism-related                       combined tax rates
                                                     expenditures.                                       for Davidson County and
                                                                                                         the town of Lexington
                                                                                                         cannot exceed 6%.


                                                          29
  JURISDICTION               DATE
       &                 LEGISLATIVELY    AMOUNT            HOW ALLOCATED                   GOVERNING                NOTES
  SESSION LAW              ENACTED         OF TAX                                             BODY

Lincoln County                7/24/93        3%          Must use at least 2/3 to           Lincoln County
SL 93-549                                                promote travel and tourism
                                                         and the remainder for tourism-
                                                         related expenditures.

City of Lincolnton            10/15/01     Up to 3%      Must use at least 2/3 to           Tourism
SL 2001-439, Part III.                                   promote travel and tourism         Development
                                                         and the remainder for tourism-     Authority
                                                         related expenditures.
Linville                      10/15/01     Up to 6%      2/3 to promote travel and          Tourism           Complies with uniform
SL 2001-439, Part XVI.                                   tourism; 1/3 for tourism-          Development       provisions
SL 2002-94                                               related expenditures               Authority

Long Beach                    6/26/84    Not to exceed   3% for criminal justice            City officials
(renamed Oak Island)                          5%         system, fire protection, public
SL 83-985                                                facilities and utilities, health
SL 83-908                                                facilities, solid waste and
SL 89-857                                                sewage treatment, control and
SL 98-207                                                repair of waterfront erosion.
                                                         Revenue distributed monthly.
                                                         Add’l 2% for beach
                                                         renourishment and protection
                                                         only.
Lumberton                     6/28/84        3%          First 3%, 2/3 % to promote         Lumberton TDA,     An additional 3% tax
SL 83-908                                                travel and tourism'; remainder     established in     expired 8-1-2000.
SL 83-1028                                               for tourism-related                1997, receives     Limits amount TDA
SL 87-935                                                expenditures with at least         3% of tax          can use for
SL 97-361                                                $115,000 remitted to the           proceeds.          administrative expenses
                                                         Carolina Civic Center.             Additional 3%      and salaries. Report
                                                         Additional 3% used for             goes to City of    quarterly.
                                                         tourism-related expenditures       Lumberton
                                                         and other public
                                                         purposes.[Authority expired
                                                         8/1/2000]

                                                              30
 JURISDICTION           DATE
      &             LEGISLATIVELY   AMOUNT       HOW ALLOCATED                  GOVERNING                NOTES
 SESSION LAW          ENACTED        OF TAX                                       BODY

Macon County             7/11/86      3%       Promote travel & tourism.        Tourism          Quarterly report to county
SL 85-969                                                                       Development      commissioners. TDA
SL 87-118                                                                       Authority        may use no more than
SL 87-195                                                                                        15% for administrative
                                                                                                 expenses.
Madison County           5/27/97    Up to 5%   2/3 to promote travel and        Madison County   Conforms with
SL 97-102               6/28/2005              tourism. Remainder for           Tourism          guidelines.
SL 2005-118                                    tourism-related expenditures     Development
                                                                                Authority
Manteo                                         Dare County shall distribute     Town officials
(See Dare County)                              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.
Martin County            5/8/91     Up to 6%   2/3 to promote travel and        Tourism          Quarterly report to county
SL 91-80                 7/19/06               tourism. Remainder for           Development      commissioners. County
SL 2006-127                                    tourism-related expenditures.    Authority        commissioners may
                                                                                                 determine appropriate
                                                                                                 percentage, not to exceed
                                                                                                 5%, for Authority to use
                                                                                                 for administrative
                                                                                                 expenses.
Town of Matthews                                                                                 See Mecklenburg; SL
                                                                                                 2001-402




                                                    31
 JURISDICTION         DATE
      &           LEGISLATIVELY   AMOUNT      HOW ALLOCATED                 GOVERNING            NOTES
 SESSION LAW        ENACTED        OF TAX                                     BODY

McDowell County        7/3/86       3%      Development, advertising, and   Tourism       Quarterly reports to
SL 85-892                                   promotion of tourism.           Development   County Commissioners
                                            Revenue distributed months.     Authority




                                                 32
 JURISDICTION            DATE
      &              LEGISLATIVELY   AMOUNT       HOW ALLOCATED                    GOVERNING                     NOTES
 SESSION LAW           ENACTED        OF TAX                                         BODY

Mecklenburg County       Amended       8%      First 3% - Distributed to the       Mecklenburg           Amendment adds 1%
SL 83-908                 6/28/90              City of Charlotte to provide for    County officials      meals tax effective 1/1/92
SL 89-821                                      convention center facilities.
SL 89-922                                      Second 3% - Distributed to 6                              Although the distribution
SL 95-17, §19                                  towns in the county. For the                              of the second 3% comes
SL 2001-402                                    five fiscal years beginning with                          from occupancy tax
SL 2005-68               5/26/2005             2001-2002, the towns of                                   proceeds, it is measured
                                               Cornelius, Davidson,                                      by meals tax proceeds.
                                               Huntersville, Matthews, Mint
                                               Hill, and Pineville would each                            SL 2001-402, Sec. 4
                                               receive an amount equal to 50%                            modified the membership
                                               of the amount of meals tax
                                                                                                         of the Charlotte Coliseum
                                               collected in that town during
                                                                                                         Authority.
                                               the previous fiscal year, subject
                                               to a cap on the total amount
                                                                                                         SL 2005-68 NASCAR
                                               which varies by fiscal year. At
                                               the end of this 5-year period,                            Hall of Fame Financing
                                               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. The 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% - The add'l.          The add'l. 2% shall   The City of Charlotte shall
                                               2% may only be levied upon          be remitted to the    use the proceeds only for
                                               receiving written confirmation      City of Charlotte.    the acquisition,
                                               from NASCAR that it will                                  construction, repair,
                                                                                                         maintenance, and financing
                                               license or otherwise legally
                                                                                                         of a NASCAR Hall of
                                               authorize the location of the
                                                      33                                                 Fame Museum facility and
                                               NASCAR Hall of Fame
                                               Museum facility in Charlotte,                             an ancillary and adjacent
                                               North Carolina.                                           NASCAR/convention
                                                                                                         center ballroom facility.
  JURISDICTION              DATE
       &                LEGISLATIVELY   AMOUNT        HOW ALLOCATED                  GOVERNING             NOTES
  SESSION LAW             ENACTED        OF TAX                                        BODY

Town of Mint Hill                                                                                  See Mecklenburg; SL
                                                                                                   2001-402
Mitchell County               5/5/87      3%       Promote travel & tourism to       Chamber of    3% merchant discount
SL 87-141                                          sponsor tourist-oriented          Commerce
                                                   events and activities & to
                                                   finance tourist related capital
                                                   projects. Revenue distributed
                                                   quarterly.
City of Monroe               10/15/01   Up to 5%   For the first 10 years, the       Tourism
SL 2001-439, Part IV.                              Authority must use 2/3 for        Development
                                                   tourism-related expenditures      Authority
                                                   and the remainder to promote
                                                   travel and tourism. After 10
                                                   years, the Authority must use
                                                   2/3 to promote travel and
                                                   tourism and the remainder for
                                                   tourism-related expenditures.
Montgomery County            10/11/01   Up to 3%   2/3 to promote travel and         Tourism       Conforms to uniform
SL 2001-434                                        tourism. Remainder for            Development   provisions
                                                   tourism-related expenditures      Authority
Moore County                 5/14/87      3%       Further the development of        Tourism and   No more than 25% of the
SL 87-188                                          travel, tourism & conventions     Development   funds shall be used for
                                                   through state, national and       Authority     administrative expenses
                                                   international advertising &                     of the Authority. 3%
                                                   promotions.                                     merchant discount.
                                                                                                   Quarterly report to county
                                                                                                   commissioners.




                                                        34
 JURISDICTION             DATE
      &               LEGISLATIVELY     AMOUNT             HOW ALLOCATED                  GOVERNING                  NOTES
 SESSION LAW            ENACTED          OF TAX                                             BODY

Town of Mooresville        6/17/91    Not to exceed      50% to Tourism Development       Tourism            Report to county
SL 91-296                             6%.                Authority to promote travel &    Development        commissioners at close of
SL 91-577                                                tourism. 50% to general fund     Authority/         fiscal year. All
SL 99-258                  7/8/99     Eff. 7/8/99, may   for any lawful purpose.          County officials   disbursements of TDA
                                      levy add’l 2%                                                          subject to the approval by
                                      (for max. total                                                        Town Board.
                                      of 4%). Add’l
                                      2% cannot be                                                           SL 99-258 made
                                      levied unless                                                          administration, penalty,
                                      town has levied                                                        and definitions provisions
                                      original OT.                                                           uniform.
                                      Rate when
                                      combined
                                      w/Iredell Co.
                                      cannot exceed
                                      6%
City of Mount Airy         8/9/97         Up to 6%       At least 2/3 to promote travel   Mount Airy TDA     Complies with uniform
SL 97-410                                                and tourism; remainder for                          guidelines.
SL 2003-281                                              tourism-related expenditures
Town of Nags Head                                        Dare County shall distribute     Town officials
(See Dare County)                                        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.




                                                              35
 JURISDICTION                DATE
      &                  LEGISLATIVELY   AMOUNT        HOW ALLOCATED                 GOVERNING                     NOTES
 SESSION LAW               ENACTED        OF TAX                                       BODY

Nash County                   3/27/87    Up to 5%   First 3%; 2/3 to promote         Nash Tourism          Quarterly report to county
SL 87-32                                            travel and tourism; remainder    Development           commissioners. Operator
SL 93-545                                           for tourism-related              Authority             may deduct from the
SL 97-255                                           expenditures.                                          amount remitted to the
SL 2001-349                                         Second 2%: remitted to the                             county a discount equal to
                                                    City of Rocky Mount to be                              the discount the State
                                                    used only for tourism-related                          allows the operator for
                                                    expenditures within Nash                               collecting State sales and
                                                    County specifically approved                           use tax. County may
                                                    in advance by the Nash                                 retain its cost of
                                                    County TDA                                             collecting and
                                                                                                           administering the tax,
                                                                                                           not to exceed 7% of the
                                                                                                           amount collected.




New Hanover County            7/11/86      3%        40% to TDA for tourism         Cape Fear Coast
SL 83-908                                           promotion.                       Convention and
SL 83-987                                            60% to a special fund for      Visitors Bureau
SL 85-726                                           beach nourishment.               (required to be set
SL 85-971                                                                            up as a TDA by
SL 95-540                                                                            February 1, 2003)
SL 2002-138
SL 2003-166
SL 2006-167
New Hanover County            7/27/06    Up to 3%   At least 2/3 to promote travel   Tourism               Complies with uniform
District U                                          and tourism; remainder for       Development           provisions
SL 2006-167                                         tourism-related expenditures.    Authority
Newland                       10/15/01   Up to 6%   At least 2/3 to promote travel   Tourism               Complies with uniform
SL 2001-439, Part XVI.                              and tourism; remainder for       Development           provisions
SL 2002-94                                          tourism-related expenditures.    Authority

                                                         36
 JURISDICTION             DATE
      &               LEGISLATIVELY    AMOUNT            HOW ALLOCATED                  GOVERNING                NOTES
 SESSION LAW            ENACTED         OF TAX                                            BODY

North Topsail Beach        10/15/01     Up to 3%      Used for beach nourishment        Town officials
SL 2001-439, Part V.
Oak Island                  7/1/92    Up to 5% (see   First 3%, Tourism-related         Town Board of    Funds may not be used
(formerly Yaupon Beach)                 97-364)       expenditures. Additional 2%,      Commissioners    for services normally
SL 91-820                                             only for beach renourishment                       provided by the town for
SL 97-364                                             and protection.                                    its citizens unless these
                                                                                                         services promote tourism
                                                                                                         and enhance the ability of
                                                                                                         the town to attract and
                                                                                                         provide for tourists.
Ocean Isle Beach           6/26/84    Not to exceed   First 3% for Criminal justice     City officials
SL 83-908                                  5%         system, fire protection, health
SL 97-364                             (see 97-364)    facilities, waste and sewage
                                                      treatment, control and repair
                                                      of waterfront erosion.
                                                      Revenue distributed monthly.
                                                      Additional 2% only for beach
                                                      renourishment and protection.
Ocracoke Township Taxing   7/19/06        2%          At least 2/3 to promote travel    Tourism          None of the proceeds may
District                                              and tourism; remainder for        Development      be used for tourism
SL 2006-128                                           tourism-related expenditures.     Authority        promotion or tourism-
                                                                                                         related expenditures
                                                                                                         outside the district.
Onslow County               7/1/86        3%          Deposited in general fund of    County officials
SL 85-857                                             the county to be used only to
                                                      further the development of
                                                      travel, tourism and
                                                      conventions in the county.
Orange County              6/25/91      Up to 3%      At least 10% used to provide    County officials   County Commissioners
SL 91-392                                             funding for visitor information                    will decide on allocation
                                                      services & to support cultural                     of revenues during
                                                      events.                                            budgeting process.



                                                           37
 JURISDICTION          DATE
      &            LEGISLATIVELY     AMOUNT            HOW ALLOCATED                 GOVERNING                    NOTES
 SESSION LAW         ENACTED          OF TAX                                           BODY

Town of Oriental        7/6/94     Not more than     The Board must use at least ¼   Board of           The term “promote travel
SL 93-695                          3%. If Pamlico    of the proceeds to promote      Commissioners of   and tourism” means to
                                   County is         travel and tourism and the      the Town of        advertise or market an area
                                   authorized to     remainder may be used for       Oriental.          or activity, publish and
                                                                                                        distribute pamphlets and
                                   levy a room       tourism-related expenditures.
                                                                                                        other materials, conduct
                                   occupancy tax,                                                       market research, host and
                                   the combined                                                         conduct tours for travel
                                   tax rates for                                                        industry representatives and
                                   Pamlico County                                                       travel writers, or engage in
                                   and the Town of                                                      similar promotional
                                   Oriental cannot                                                      activities that attract tourists
                                   exceed 6%                                                            or business travelers to the
                                                                                                        town. The term "tourism-
                                                                                                        related expenditures" means
                                                                                                        expenditures that
                                                                                                        are designed to increase the
                                                                                                        use of lodging facilities in
                                                                                                        the town or attract tourists or
                                                                                                        business travelers to the
                                                                                                        town and the costs of
                                                                                                        administering and collecting
                                                                                                        the tax; the term includes
                                                                                                        expenditures
                                                                                                        to construct, maintain, or
                                                                                                        repair a visitors' center, a
                                                                                                        convention facility, a
                                                                                                        museum, an historic
                                                                                                        attraction, or a publicly
                                                                                                        owned waterfront structure,
                                                                                                        but does not include other
                                                                                                        capital expenditures. An
                                                                                                        operator who collects the
                                                                                                        occupancy tax may deduct
                                                                                                        from the amount remitted to
                                                                                                        the town a discount equal to
                                                                                                        the discount the State allows
                                                                                                        the operator for State sales
                                                                                                        and use tax purposes.
                                                          38
 JURISDICTION           DATE
      &             LEGISLATIVELY   AMOUNT       HOW ALLOCATED                 GOVERNING                 NOTES
 SESSION LAW          ENACTED        OF TAX                                      BODY

Pasquotank County                   Up to 6%   1st 3¢:                         Elizabeth City-   If the Pasquotank County
SL 87-175                5/11/87                 50% for tourism              Pasquotank        Board of Commissioners
SL 2005-16              4/26/2005                    promotion                 County TDA        does not levy a tax or has
                                                 25% for tourism-related      (Elizabeth City   levied less than 6%, the
                                                     expenditures              Area Convention   Elizabeth City Council
                                                     recommended by the        and Visitors      may, by ordinance, levy a
                                                     Elizabeth City city       Bureau to be      room occupancy tax at a
                                                     council and approved by   established as    rate that does not exceed
                                                     the TDA                   joint city and    6% when added with the
                                                 25% for tourism-related      county TDA)       Pasquotank County tax, if
                                                     expenditures                                any.
                                                     recommended by the
                                                     Pasquotank Co. board of
                                                     commrs. and approved by
                                                     the TDA
                                               Remainder to the TDA, at
                                               least 2/3 of which to be used
                                               for tourism promotion and the
                                               remainder for tourism-related
                                               expenditures.




                                                    39
  JURISDICTION              DATE
       &                LEGISLATIVELY   AMOUNT       HOW ALLOCATED                  GOVERNING                  NOTES
  SESSION LAW             ENACTED        OF TAX                                       BODY

Pender County                 6/24/88   Up to 3%   The proceeds from                The proceeds       There is an interlocal
SL 87-970 Repealed           10/15/01              accommodations in Surf City      remitted to Surf   agreement between
SL 2001-439, Part VI.                              shall be remitted to Surf City   City and Topsail   county and towns
                                                   and used for beach               Beach are          whereby the towns collect
                                                   nourishment. The proceeds        administered by    and administer the tax.
                                                   from accommodations in           the respective
                                                   Topsail Beach shall be           town officials.
                                                   remitted to Topsail Beach and    The proceeds
                                                   used for beach nourishment.      from
                                                   The remainder of proceeds        accommodations
                                                   derived from accommodations      located in the
                                                   in Pender County are shall be    county are
                                                   remitted to the TDA; 2/3 must    administered by
                                                   be used to promote travel and    the TDA
                                                   tourism and the remainder
                                                   must be used for tourism-
                                                   related expenditures.
Person County                 8/6/97    Up to 5%   First 4 years, use 2/3 for       Person TDA         Report quarterly
SL 97-364                                          specified projects and
                                                   remainder to promote travel
                                                   and tourism. Subsequent
                                                   years use 2/3 to promote
                                                   travel and tourism and
                                                   remainder for tourism-related
                                                   expenditures.
Pilot Mountain                 7/06     Up to 6%   At least 2/3 of the net          Tourism            Conforms to guidelines
SL 2006-118                                        proceeds to promote tourism;     Development
                                                   remainder for tourism-related    Authority
                                                   expenditures.
Town of Pineville                                                                                      See Mecklenburg
                                                                                                       SL 2001-402




                                                        40
  JURISDICTION        DATE
       &          LEGISLATIVELY    AMOUNT            HOW ALLOCATED                  GOVERNING                  NOTES
  SESSION LAW       ENACTED         OF TAX                                            BODY

Pitt County            5/5/87     3%; additional   2/3 of the funds from the        Pitt-Greenville    Submit budget for
SL 87-143              7/20/93     tax up to 3%    initial 3% shall be used to      Convention and     processing and approval
SL 93-410                                          promote travel and tourism in    Visitors           through regular budget
                                                   Pitt County and the City of      Authority          procedure. Quarterly
                                                   Greenville and the remainder                        report to county
                                                   used only for tourism-related                       commissioners & city
                                                   expenditures. The proceeds                          council. Annual audit
                                                   from the additional 3% shall                        conducted & distributed
                                                   be used to reimburse the City                       to county and city. The
                                                   of Greenville and Pitt County                       county may retain its
                                                   for any funds they have                             costs of administering
                                                   advanced to purchase property                       and collecting the tax, not
                                                   for a convention center. After                      to exceed 7% of the
                                                   full reimbursement of the city                      amount collected.
                                                   and county, the money shall
                                                   be used to finance a
                                                   convention center.
Polk County            7/11/86         3%          Promotion of travel and          County Officials
SL 85-969                                          tourism.



City of Raleigh        7/1/86          3%          First $1,000,000 to the          Convention &       Annual budget approval.
SL 85-850                                          Convention & Visitors Bureau     Visitor            Quarterly reports to City
                                                   to promote conventions and       Bureau/City        Council. May be audited
                                                   tourism. Remainder to city to    officials          upon reasonable notice.
                                                   promote travel tourism and                          1% merchant discount.
                                                   for capital needs related to                        Authority repealed 91-
                                                   tourism.                                            594. See notes at end.
Randolph County        7/28/97      Up to 5%       2/3 for travel and tourism;      Randolph           •Currently levying 3%.
SL 97-342                                          remainder for tourism-related    Tourism            •Report to county
                                   (See Notes)     expenditures.                    Development        commissioners quarterly
                                                                                    Authority          and at the close of the
                                                                                                       fiscal year.

                                                        41
  JURISDICTION                DATE
       &                  LEGISLATIVELY   AMOUNT        HOW ALLOCATED                   GOVERNING                  NOTES
  SESSION LAW               ENACTED        OF TAX                                         BODY

Reidsville                    7/28/2005   Up to 2%   Based on recommendations           Rockingham         None of the proceeds may
SL 2005-233                                          from and in consultation with      County TDA         be used to promote travel
                                                     the Reidsville City Council,       (must be           and tourism or for
                                                     the Authority shall use at least   deposited into a   tourism-related
                                                     2/3 for tourism promotion and      separate           expenditures in areas
                                                                                                           within Rockingham
                                                     the remainder for                  Reidsville
                                                                                                           County that are outside of
                                                     tourism-related expenditures.      Account)           the City of Reidsville.

Richmond County                 6/24/88     6%       50% to promote travel and          Tourism            Quarterly report to county
SL 87-969                      10/15/01              tourism in Richmond County;        Development        commissioners.
SL 2001-439, Part XIII.                              50% for tourism-related            Authority          Authority may not use
                                                     expenditures in the City of                           more than 15% for
                                                     Rockingham that are mutually                          administrative expenses.
                                                     agreed upon by the county
                                                     TDA and the Rockingham
                                                     City Council.
Roanoke Rapids                5/17/2005   Up to 1%   At least 2/3 to promote travel     Halifax Tourism    The county TDA must
SL 2005-46                                           and tourism; remainder for         Development        hold the funds in a
                                                     tourism-related expenditures       Authority          separate account and
                                                                                                           administer them
                                                                                                           separately from proceeds
                                                                                                           of the Halifax County
                                                                                                           occupancy tax.
City of Rockingham             10/15/01              For tourism-related                                   Receives 50% of net
See SL 2001-439, Part XIII.                          expenditures in the City of                           proceeds from tax levied
                                                     Rockingham that are mutually                          by Richmond County
                                                     agreed upon by the county
                                                     TDA and the Rockingham
                                                     City Council.
Rockingham County              6/19/91      3%       At least 2/3 to promote travel     Tourism            Conforms with guidelines
SL 91-322                                            and tourism; remainder for         Development
SL 95-52                                             tourism-related expenditures.      Authority
SL 2005-233                   7/28/2005

                                                          42
  JURISDICTION                DATE
       &                  LEGISLATIVELY    AMOUNT            HOW ALLOCATED                    GOVERNING                   NOTES
  SESSION LAW               ENACTED         OF TAX                                              BODY

City of Rocky Mount            8/8/01                     Must be used only for               Levied by county;   Receives net proceeds
See SL 2001-349                                           tourism-related expenditures        spent by City       from 2% tax levied by
                                                          within Nash County that have                            Nash County
                                                          been specifically approved in
                                                          advance by the Nash County
                                                          TDA
Rowan County                   6/16/87      Up to 3%      To promote travel, tourism,         Tourism             The Authority may not
SL 87-379                                                 and conventions and to              Development         spend any of the funds for
SL 91-882                                                 sponsor tourist-oriented            Authority           construction,
SL 2001-439, Part VIII.                                   events and activities in Rowan                          improvement, or
                                                          County                                                  maintenance of real
                                                                                                                  property or for any other
                                                                                                                  capital project. The
                                                                                                                  county must remit
                                                                                                                  proceeds on a monthly
                                                                                                                  basis to the TDA.
Town of Rowland                5/29/91        3%          Tourism-related expenditures,       City officials
SL 91-154                                                 including fire protection,
                                                          criminal justice system, public
                                                          utilities; health facilities, and
                                                          solid waste & sewage
                                                          treatment. Advertising,
                                                          marketing, & promotion of
                                                          tourism.
Rutherford County              7/8/91     Not to exceed   Promote travel, tourism,            Tourism             Quarterly report to county
SL 91-577                                      6%         retirement, & conventions.          Development         commissioners.
                                                          Revenue distributed quarterly.      Authority
Scotland County                8/19/97      Up to 3%      2/3 to promote travel and           Scotland            Cost of collection
SL 97-410                                                 tourism; 1/3 for tourism-           TDA                 specified. Report
                                                          related expenditures                                    quarterly.




                                                                43
  JURISDICTION               DATE
       &                 LEGISLATIVELY   AMOUNT        HOW ALLOCATED                  GOVERNING                   NOTES
  SESSION LAW              ENACTED        OF TAX                                        BODY

Town of Selma                 10/15/01   Up to 2%   At least 2/3 to promote travel    Johnston County     The net proceeds of the
SL 2001-439, Part X.            7/06                and tourism for the direct        Tourism             tax shall supplement
SL 2006-120                                         benefit of Selma; remainder       Development         rather than supplant any
                                                    for tourism-related               Authority           proceeds being used in
                                                    expenditures for the direct                           the Town of Selma
                                                    benefit of Selma.                                     derived from the
                                                                                                          occupancy tax levied by
                                                                                                          Johnston County pursuant
                                                                                                          to SL 87-647
Seven Devils                  10/15/01   Up to 6%   2/3 to promote travel and         Tourism             Complies with uniform
SL 2001-439, Part XVI.                              tourism; 1/3 for tourism-         Development         provisions
SL 2002-94                                          related expenditures              Authority
Town of Shallotte              8/6/97    Up to 3%   ½ to promote travel and           Shallotte Tourism   Cost of Collection
SL 97-364                                           tourism; remainder for            Development         defined; Report
                                                    tourism-related expenditures      Authority           quarterly.
City of Shelby                 8/5/97    Up to 3%   2/3 to promote travel and         City of Shelby
SL 97-361                                           tourism; remainder for
                                                    tourism-related expenditures.
Town of Smithfield            10/15/01   Up to 2%   At least 2/3 to promote travel    Johnston County     The net proceeds of the
SL 2001-439, Part XI.           7/06                and tourism for the direct        Tourism             tax shall supplement
SL 2006-120                                         benefit of Smithfield;            Development         rather than supplant any
                                                    remainder for tourism-related     Authority           proceeds being used in
                                                    expenditures for direct benefit                       the Town of Smithfield
                                                    of Smithfield.                                        derived from the
                                                                                                          occupancy tax levied by
                                                                                                          Johnston County pursuant
                                                                                                          to SL 87-647.




                                                         44
  JURISDICTION          DATE
       &            LEGISLATIVELY   AMOUNT       HOW ALLOCATED                  GOVERNING               NOTES
  SESSION LAW         ENACTED        OF TAX                                       BODY

Southern Shores                                Dare County shall distribute     Town officials
(See Dare County)                              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.
City of Southport        7/14/89    Up to 5%   2/3 to promote travel and        Tourism          Conforms with uniform
SL 89-639                                      tourism; 1/3 for tourism-        Development      provisions
SL 2002-129                                    related expenditures             Authority




                                                    45
 JURISDICTION       DATE
      &         LEGISLATIVELY   AMOUNT        HOW ALLOCATED                  GOVERNING     NOTES
 SESSION LAW      ENACTED        OF TAX                                        BODY

Stanly County        10/11/01   Up to 6%   The county shall remit to         Tourism
SL 2001-434                                Albemarle 5/6 of the gross        Development
                                           proceeds of the occupancy tax     Authority
                                           derived from accommodations
                                           in Albemarle. The City of
                                           Albemarle shall remit 40% of
                                           the proceeds to the Stanly
                                           County TDA and use the
                                           remainder for tourism-related
                                           expenditures. The county
                                           shall remit to each
                                           municipality (other than
                                           Albemarle) net proceeds of
                                           the tax derived from
                                           accommodations in that
                                           municipality. Each
                                           municipality shall remit to the
                                           county TDA each year the
                                           greater of $1.00 per capita of
                                           the municipality's population
                                           or ½ of the amount remitted to
                                           the municipality. The
                                           municipalities shall use the
                                           remaining funds only for
                                           tourism-related expenditures.
                                           Stanly county shall use the
                                           remainder of net proceeds
                                           only for tourism-related
                                           expenditures in Stanly
                                           County.




                                                46
  JURISDICTION               DATE
       &                 LEGISLATIVELY     AMOUNT             HOW ALLOCATED                    GOVERNING                    NOTES
  SESSION LAW              ENACTED          OF TAX                                               BODY

City of Statesville            7/8/86    Not to exceed     3% for construction,                Civic Center         Subject to Iredell Co.
SL 85-570                                5%                operation, and maintenance of       Authority            abolishing the Iredell
SL 85-930                                (3% & add’l       civic center or payment of                               Civic Center Authority.
SL 98-112                                2%)               interest or retiring principal on
                                                           debt, or travel & tourism in
                                                           Statesville. Revenue
                                                           distributed monthly.
                                                           1% to Statesville TDA to
                                                           promote travel and tourism
                                                           Remaining 1% for operation
                                                           and maintenance of civic
                                                           center and for payment of
                                                           interest or retiring principal on
                                                           debt related to civic center.
Town of St. Pauls             8/20/98       Up to 3%       At least 2/3 of funds to            St. Pauls Tourism
SL 98-112                       7/06                       promote travel and tourism;         Development
SL 2006-34                                                 balance for tourism-related         Authority
                                                           expenditures.
Sugar Mountain                10/15/01      Up to 6%       At least 2/3 to promote travel      Tourism              Complies with uniform
SL 2001-439, Part XVI.                                     and tourism; remainder for          Development          provisions.
SL 2002-94                                                 tourism-related expenditures.       Authority
Sunset Beach                  6/24/88    Not to exceed     Criminal justice system, fire       First 3%, criminal
SL 87-956                                5% (see 97-364)   protection, health facilities,      justice system.
SL 97-364                                                  waste and sewage treatment,         Additional 2%,
                                                           control and repair of               only for beach
                                                           waterfront erosion. Revenue         renourishment
                                                           distributed monthly.                and protection.
Surf City                      6/26/84    Not to exceed    Criminal justice system, fire       City officials       Plus, of the 3% levied by
SL 83-908                     10/15/01         3%          protection, health facilities,                           Pender County, Surf City
SL 2001-439, Part VI.                                      waste & sewage treatment,                                receives net proceeds
                                                           control and repair of                                    from accommodations
                                                           waterfront erosion.                                      located in Surf City.



                                                                47
  JURISDICTION            DATE
       &              LEGISLATIVELY      AMOUNT               HOW ALLOCATED                  GOVERNING             NOTES
  SESSION LAW           ENACTED           OF TAX                                               BODY

Swain County               7/7/96            3%            Advertising and promotion of      Tourism       Authority may use no
SL 85-923                                                  tourism. Revenue distribute       Development   more than 25% for wages,
                                                           quarterly.                        Authority     salaries, & administrative
                                                                                                           expenses. Quarterly
                                                                                                           reports to county
                                                                                                           commissioners.
City of Thomasville        7/23/93    At least 3% and      If the rate does not exceed       Thomasville   Quarterly distribution.
SL 93-453                             not more than        3%, then at least 2/3 of the      Tourism       The City of Thomasville
                                      6%. If               revenue shall be used to          Commission    may retain 5% of the
                                      Davidson             promote travel and tourism                      gross proceeds, or the
                                      County is            and the remainder for tourism-                  costs of collecting and
                                      authorized to        related expenditures. If the                    administering the tax,
                                      levy an              rate exceeds 3%, then the                       whichever is greater. The
                                      occupancy tax,       proceeds equivalent of a 3%                     Thomasville Tourism
                                      the combined         tax shall be used as stated                     Commission shall report
                                      rates for            above and the excess proceeds                   the receipts and
                                      Davidson             shall be used only to construct                 expenditures to the City
                                      County and any       or maintain a visitors’ center.                 Council at the close of
                                      city located in it                                                   each fiscal year.
                                      may not exceed
                                      6%.




                                                                48
  JURISDICTION              DATE
       &                LEGISLATIVELY     AMOUNT            HOW ALLOCATED                 GOVERNING                NOTES
  SESSION LAW             ENACTED          OF TAX                                           BODY

Topsail Beach                 6/26/84    Not to exceed   Criminal justice system, fire    City officials   Plus, of the 3% tax levied
SL 83-908                    10/15/01         3%         protection, health facilities,                    by Pender County,
SL 2001-439, Part VI.                                    waste & sewage treatment,                         Topsail Beach receives
                                                         control & repair of waterfront                    the net proceeds from
                                                         erosion.                                          accommodations located
                                                                                                           in Topsail Beach. The
                                                                                                           proceeds must be used for
                                                                                                           beach nourishment.

Transylvania County                        Up to 6%      At least 2/3 to promote travel   Tourism          Conforms with uniform
SL 85-969                    7/11/86                     and tourism; remainder for       Development      guidelines.
SL 99-205                     7/1/99                     tourism-related expenditures.    Authority
SL 2005-88                  6/16/2005

Town of Troutman            7/26/2005      Up to 3%      At least 2/3 to promote travel   Troutman TDA     Conforms with uniform
SL 2005-220                                              and tourism; remainder for                        guidelines.
                                                         tourism-related expenditures.
Tryon                          7/06        Up to 3%      At least 2/3 to promote travel   Tourism          Complies with uniform
SL 2006-148                                              and tourism; remainder for       Development      provisions.
                                                         tourism-related expenditures.    Authority
Tyrrell County               11/27/01      Up to 6%      2/3 to promote travel and        Tourism
SL 2001-468                                              tourism; 1/3 for tourism-        Development
                                                         related expenditures             Authority
Vance County                 7/7/88     Not less than    2/3 to promote travel and        Tourism
SL 87-1067                   7/30/01    3% and no more   tourism; 1/3 for tourism-        Development
SL 2001-321                             than 6%          related expenditures             Authority




                                                              49
  JURISDICTION               DATE
       &                 LEGISLATIVELY     AMOUNT      HOW ALLOCATED                  GOVERNING                 NOTES
  SESSION LAW              ENACTED          OF TAX                                      BODY

Wake County                              Up to 6%    - 45.25% to Raleigh              Raleigh           Annual budget approval.
SL 85-850 (see SL 91-594                             - 5% to Cary                     Convention and    Quarterly reports to City
for language repealing                               - 34.75% to Wake County          Visitors Bureau   Council. May be audited
authority to levy under this                         - 15% to Greater Raleigh                           upon reasonable notice.
act)                                                 Convention and Visitor                             1% merchant discount.
SL 91-594                                            Bureau                                             Wake County authorized
SL 95-458                                            -First million transferred to                      to levy a 6% occupancy
SL 97-68                                             the Convention and Visitors                        tax and a 1% prepared
See also G.S. 160A-480.8(c)                          Bureau.                                            food & beverage tax in
                                                     - Remaining net proceeds                           1991. The enactment of a
                                                     distributed between the county                     tax under this authority
                                                     & cities for operations of                         repeals the authority of
                                                     convention centers, civic                          the county or a unit of
                                                     centers, coliseums, museums,                       local government in
                                                     cultural programs and                              Wake County to enact
                                                     activities of the Bureau.                          any occupancy tax under
                                                     Raleigh and Wake County to                         any other local act.
                                                     transfer $22 million to the
                                                     Centennial Authority from
                                                     undesignated proceeds.
Wake Forest                     7/89          3%     Promote tourism & economic       City officials    Authority repealed - 91-
SL 89-604                                            development. Revenue                               594. See notes at end
                                                     distributed months.
City of Washington             5/29/91        6%     2/3 to promote travel and        Tourism           Complies with uniform
SL 91-158                      8/13/01               tourism; 1/3 for tourism-        Development       provisions
SL 2001-365                                          related expenditures             Authority

Washington County              7/1/92         6%     2/3 to promote travel and        Tourism           Complies with uniform
SL 91-821                      7/24/01               tourism; 1/3 for tourism-        Development       provisions
SL 2001-305                                          related expenditures             Authority




                                                          50
  JURISDICTION              DATE
       &                LEGISLATIVELY   AMOUNT        HOW ALLOCATED                 GOVERNING            NOTES
  SESSION LAW             ENACTED        OF TAX                                       BODY

Watauga County              7/18/2005   Up to 6%   At least 2/3 to promote travel   Tourism       Tax to be levied in
SL 2005-197                                        and tourism; remainder for       Development   "Watauga County District
                                                   tourism-related expenditures     Authority     U" comprised of the
                                                                                                  unincorporated areas of
                                                                                                  the county.

                                                                                                  (See also Beech Mountain
                                                                                                  District W)
West Jefferson              5/18/2005     3%       At least 2/3 to promote travel   Tourism       Complies with uniform
SL 2005-49                                         and tourism; remainder for       Development   provisions
                                                   tourism-related expenditures     Authority
Town of Wilkesboro           10/15/01   Up to 3%   At least 2/3 to promote travel   Tourism       Complies with uniform
SL 2001-439, Part IX.                              and tourism; remainder for       Development   provisions
                                                   tourism-related expenditures     Authority




                                                        51
 JURISDICTION       DATE
      &         LEGISLATIVELY   AMOUNT            HOW ALLOCATED                      GOVERNING                 NOTES
 SESSION LAW      ENACTED        OF TAX                                                BODY

Wilmington           10/2002        3%         The county collects the tax and       Cape Fear Coast    The city may only
SL 2002-139                     (to become     remits the proceeds to a              Convention and    levy the tax if the county
                                effective no   convention center account. The        Visitors Bureau   has established a TDA.
                                               funds in this account may be used
                                earlier than                                         (set up as a       City required to give
                                               only as follows:
                                February 1,                                          Tourism           15 days' public notice of
                                   2003)        1. If, within 3 years after the      Development       hearing.
                                                    first levy of the 3% tax, the
                                                    City has demonstrated to the
                                                                                     Authority)         The county will
                                                    satisfaction of the TDA that                       collect and administer
                                                    all financing and                                  the tax on the town's
                                                    development arrangements                           behalf.
                                                    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,
                                                    the county must remit the
                                                    funds to the TDA to be used
                                                    to promote travel and
                                                    tourism.
                                                3. 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
                                                     52
                                                    used to promote tourism in
                                                    the city.
 JURISDICTION               DATE
      &                 LEGISLATIVELY            AMOUNT             HOW ALLOCATED                   GOVERNING                    NOTES
 SESSION LAW              ENACTED                 OF TAX                                              BODY

Wilson County                    6/26/87             3%          Development of travel,             Tourism             Quarterly report to county
SL 87-484                                                        tourism and conventions            Development         commissioners. County
                                                                 through advertising and            Authority           Commissioners may
                                                                 promotions, to sponsor                                 determine an appropriate
                                                                 tourist-oriented activities & to                       percentage to be
                                                                 finance tourist-related capital                        expended by TDA for
                                                                 projects Revenue distributed                           administrative expenses.
                                                                 monthly.
Town of Wrightsville Beach       10/2002          Up to 3%       50% to promote travel and          Cape Fear Coast      The county collects and
SL 2002-138                                                      tourism; 50% for tourism-          Convention and       administers the tax on the
                                                                 related expenditures               Visitors Bureau      town's behalf.
                                                                                                    (set up as a
                                                                                                    Tourism
                                                                                                    Development
                                                                                                    Authority)
Yancey County                     5/5/87             3%          1) Direct advertising for          Chamber of          Report at close of fiscal
SL 87-140                                                        visitor promotions,                Commerce            year to county
                                                                 conventions, travel and            Tourism &           commissioners. County
                                                                 tourism; 2) marketing &            Development         shall periodically conduct
                                                                 promotions expenses; 3)            Committee           a review of this levy and
                                                                 expenses to aid and encourage                          of the disbursements of
                                                                 visitor promotions,                                    funds.
                                                                 conventions and travel and
                                                                 tourism. Revenue distributed
                                                                 quarterly.

NOTE: With the exception of Hickory-Conover, 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%. Hickory-Conover, Goldsboro, and Hendersonville define “net proceeds” as “gross proceeds”.

         The General Assembly authorized Wake County to impose a 6% occupancy tax in 1991 (S.L. 91-594). 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. 85-
         850 and the authority of any units of local government in Wake County have been repealed.

                                                                       53
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 - Two-thirds of the proceeds must be used to promote travel and tourism and the remainder must be used for tourism-
         related 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:
                 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;

                                                             54
            c.      The costs associated with providing enhanced public beach access; and
            d.      The costs of associated nonhardening 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 ¾ 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.




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