A BILL TO BE ENTITLED
AN ACT to amend the authority of graham county to levy an occupancy tax.
The General Assembly of North Carolina enacts:
SECTION 1.  Subsection 1(a) of Chapter 969 of the 1985 Session Laws (Regular Session 1986), as it applies to Graham County, reads as rewritten:
"Occupancy Tax. (a)  Authorization and Scope. The board of commissioners of a county 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 six percent (6%) 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(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."
SECTION 2.  This act applies to Graham County only.
SECTION 3.  This act is effective when it becomes law.