GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	4 

HOUSE BILL 1528
Committee Substitute Favorable 6/17/98
Senate Finance Committee Substitute Adopted 10/26/98
Senate Finance Committee Substitute #2 Adopted 10/27/98

Short Title:  Long Beach Room Tax.	(Local)

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Sponsors:

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Referred to: 

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May 27, 1998

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE THE TOWN OF LONG BEACH TO LEVY AN ADDITIONAL TWO PERCENT OCCUPANCY TAX TO BE USED FOR BEACH RENOURISHMENT AND PROTECTION.
The General Assembly of North Carolina enacts:
Section 1.  Part IX of Chapter 908 of the 1983 Session Laws, as amended by Chapter 985 of the 1983 Session Laws and Chapter 857 of the 1989 Session Laws, as it relates to the Town of Long Beach only, is recodified and rewritten as Section 2 of this act.
Section 2. Long Beach occupancy tax.  (a)	Authorization and scope.  The Long Beach Town Council may levy a room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the town that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3) and from the rental of private residences and cottages, whether or not the residence or cottage is rented for less than 15 days.  This tax is in addition to any State or local sales tax.
(b)	Authorization of additional tax.  In addition to the tax authorized by subsection (a) of this section, the Long Beach Town Council may levy an additional room occupancy tax of up to two percent (2%) of the gross receipts derived from the rental of accommodations taxable under subsection (a).  The levy, collection, administration, and repeal of the tax authorized by this subsection shall be in accordance with the provisions of this section.  The governing body of a town may not levy a tax under this subsection unless it also levies the tax authorized under subsection (a) of this section.
(c)	Administration.  A tax levied under this section shall be levied, administered, collected, and repealed as provided in G.S. 160A-215.  The penalties provided in G.S. 160A-215 apply to a tax levied under this section.
The tax collector may collect any unpaid taxes levied under this act through the use of attachment and garnishment proceedings as provided in G.S. 105-368 for collection of property taxes.  The tax collector has the same enforcement powers concerning the tax imposed by this act as does the Secretary of Revenue in enforcing the State sales tax under G.S. 105-164.30.
(d)	Distribution and use of tax revenue.  The Town of Long Beach may use the proceeds of the tax levied pursuant to subsection (a) of this section only for tourism-related expenditures.  As used in this section, "tourism-related expenditures”includes any of the following expenditures:  criminal justice system, fire protection, public facilities and utilities, health facilities, solid waste and sewage treatment, and the control and repair of waterfront erosion.  The term does not include, however, expenditures for services normally provided by the town on behalf of its citizens unless these services promote tourism and enlarge its economic benefits by enhancing the ability of the town to attract and provide for tourists.
The Town of Long Beach may use the proceeds of the tax levied pursuant to subsection (b) of this section only for beach renourishment and protection.
Section 3.  This act is effective when it becomes law.