GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1993

H	1 

HOUSE BILL 1981

Short Title:  Oriental Occupancy Tax.	(Local)
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Sponsors: Representatives Nichols and Wainwright.
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Referred to:  Finance.
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June 2, 1994

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE TOWN OF ORIENTAL TO LEVY A ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX.
The General Assembly of North Carolina enacts:
Section 1.  Occupancy Tax.
(a)	Authorization and Scope.
The Board of Commissioners of the Town of Oriental 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 not 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 town that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(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.  If Pamlico County is authorized to levy a room occupancy tax, the combined room occupancy tax rates for Pamlico County and any city or town located in that county may not exceed six percent (6%).
(b)	Collection.
Every operator of a business subject to the tax levied under this section shall, on and after the effective date of the tax, collect the tax.  This tax shall be collected as part of the charge for furnishing a taxable accommodation.  The tax shall be stated and charged separately from the sales records, and shall be paid by the purchaser to the operator of the business as trustee for and on account of the town.  The tax shall be added to the sales price and shall be passed on to the purchaser instead of being borne by the operator of the business.  The town shall design, print, and furnish to all appropriate businesses and persons in the town the necessary forms for filing returns and instructions to ensure the full collection of the tax.
(c)	Administration.