A BILL TO BE ENTITLED
AN ACT to authorize duplin county to levy an additional room occupancy and tourism development tax.
The General Assembly of North Carolina enacts:
SECTION 1.  Chapter 377 of the 1987 Session Laws reads as rewritten:
"Section 1.  Occupancy tax.  (a)  Authorization and scope.  The Duplin County Board of Commissioners 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 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(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.
(a1)	Authorization of additional tax.  In addition to the tax authorized by subsection (a) of this section, the Duplin County Board of Commissioners may levy an additional room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of accommodations taxable under subsection (a) of this section. The levy, collection, administration, and repeal of the tax authorized by this subsection must be in accordance with the provisions of this section. Duplin County may not levy a tax under this subsection unless it also levies the tax authorized under subsection (a) of this section.
(a2)	Administration.  A tax levied under this section must be levied, administered, collected, and repealed as provided in G.S. 153A‑155. The penalties provided in G.S. 153A‑155 apply to a tax levied under this section.

(e)	Use of tax revenue. Duplin County may use the proceeds of a tax levied under this section only to promote travel and tourism in Duplin County.

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SECTION 2.  G.S. 153A‑155(g) reads as rewritten:
"§ 153A‑155.  Uniform provisions for room occupancy taxes.
"(g)	This section applies only to Alleghany, Anson, Brunswick, Buncombe, Cabarrus, Camden, Carteret, Craven, Cumberland, Currituck, Dare, Davie, Duplin, Durham, Granville, Madison, Montgomery, Nash, New Hanover, Pender, Person, Randolph, Richmond, Rowan, Scotland, Stanly, Transylvania, Tyrrell, Vance, and Washington Counties, and to the Township of Averasboro in Harnett County."
SECTION 3.  This act is effective when it becomes law.