GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	1 

HOUSE BILL 472

Short Title:  Modify Gaston Occupancy Tax.	(Local)
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Sponsors: Representative Abernethy.
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Referred to:  Government.
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March 7, 1989

A BILL TO BE ENTITLED
AN ACT TO MODIFY THE SCOPE OF THE GASTON COUNTY OCCUPANCY TAX.
The General Assembly of North Carolina enacts:
Section 1.  Section 1(a) of Chapter 618 of the 1987 Session Laws reads as rewritten: 
"(a)	Authorization and scope.  The Gaston County Board of Commissioners may by resolution, after not less than 10 days' public notice and after a public hearing held pursuant thereto, levy a room occupancy tax of no more than three percent (3%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or similar place within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(3).  This tax is in addition to any State or local sales tax.  This tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations. "
Sec. 2.  This act shall become effective July 1, 1989.