GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

S	2 

SENATE BILL 627
Rules and Operation of the Senate Committee Substitute Adopted 5/11/95

Short Title:  Cumberland Room Tax Administration.	(Local)

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Sponsors:

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Referred to:

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April 11, 1995

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT THE FAYETTEVILLE AREA CHAMBER OF COMMERCE SHALL ADMINISTER THE CUMBERLAND COUNTY OCCUPANCY TAX.
The General Assembly of North Carolina enacts:
Section 1.  Sections 4 and 5 of Chapter 983 of the 1983 Session Laws read as rewritten:
"Sec. 4.  Cumberland County shall allocate the net proceeds collected as follows:
	(a)	Cumberland County shall retain three percent (3%) of the gross proceeds of the tax collected to compensate it for any administrative or collection expenses incurred in implementing this program.  "Net Proceeds" shall mean gross taxes collected less any monies retained by the county for administrative and collection expenses.  Cumberland County shall remit the net proceeds of the tax to the Fayetteville Area Chamber of Commerce.  The Chamber of Commerce shall use the net proceeds only as provided in this section.
	(b)	Fifty percent (50%) of the net proceeds from the tax in a fiscal year shall be allocated for the benefit of the Cumberland County Civic Center Commission to help finance major repairs, renovation, rehabilitation, or other capital improvements to its existing facilities and any new additions. These funds may also be utilized by the Commission as approved by the Chamber of Commerce for financing construction of new convention oriented or multipurpose facilities.  These funds will not be used for the acquisition, construction, renovation, or operation of any sleeping room or overnight lodging.  
(c)	Fifty percent (50%) of net proceeds from the tax in a fiscal year shall be used for advertising the auditorium or civic center and promoting travel and tourism within the County of Cumberland. The Chamber of Commerce shall expend these funds only after consultation with the advisory committee created in Section 5 of this act to plan and propose areas and items of expenditure for the funds designated under this subsection.
Sec. 5.  The county board of commissioners shall appoint an advisory committee to provide information and advice to the Chamber of Commerce on the expenditure of the net proceeds of the tax.  This advisory committee shall be constituted of nine members as follows:
(1)	Three members nominated by hotels and motels within the county.
(2)	Three members selected by the county board of commissioners.
(3)	Three members nominated by the Fayetteville City Council.
This advisory committee will remain intact from term-to-term to provide information and advice to the Chamber of Commerce for the expenditure of these funds on a continuing basis as the need arises.
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Sec. 2.  Section 3 of Chapter 360 of the 1965 Session Laws, as amended by Section 6 of Chapter 983 of the 1984 Session Laws and Section 2 of Chapter 27 of the 1991 Session Laws, reads as rewritten:
"Sec. 3.  Special auditorium tax funds, if authorized and levied, and nontax revenues may, in the discretion of the Board of County Commissioners, be turned over to the Commission to be used in operating, equipping, improving and maintaining.  Occupancy tax revenues as authorized in Chapter 983 of the 1983 Session Laws may be utilized by the County Civic Center Commission, as approved by the Fayetteville Area Chamber of Commerce, in aiding and encouraging convention and visitor promotion in Cumberland County."
Sec. 3.  This act is effective upon ratification and applies to tax proceeds collected on or after July 1, 1995.