AN ACT TO AUTHORIZE Scotland County TO LEVY An additional ROOM OCCUPANCY AND TOURISM DEVELOPMENT TAX.

The General Assembly of North Carolina enacts:

SECTION 1.  Section 11 of S.L. 1997‑410 is amended by adding a new subsection to read:
"(a1)	Authorization of additional tax. In addition to the tax authorized by subsection (a) of this section, the Scotland 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 shall be in accordance with the provisions of this section. Scotland County may not levy a tax under this subsection unless it also levies the tax authorized under subsection (a) of this section."
SECTION 2.  This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 10th day of July, 2007.

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		 Beverly E. Perdue
	 President of the Senate

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		 Joe Hackney
	 Speaker of the House of Representatives