A BILL TO BE ENTITLED
AN ACT to promote tourism, agriculture, and military relations in the city of goldsboro by modifying the goldsboro occupancy tax.
The General Assembly of North Carolina enacts:
SECTION 1.  Sections 2 through 9 of Chapter 555 of the 1991 Session Laws, as amended by Section 1 of S.L. 1997‑447, Section 60(l) of S.L. 2013‑414, and Section 14.23 of S.L. 2014‑3, reads as rewritten:
"Sec. 2.  Levy of Tax. The City of Goldsboro may levy a room occupancy and tourism development tax.
The room occupancy and tourism development tax that may be levied under this act shall not be less than three percent (3%) nor more than five percent (5%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by a hotel, motel, inn, or other similar place within the levying unit now subject to the 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.
"Sec. 2A.  Authorization of Additional Tax. – In addition to the tax authorized by subsection (a) of this section, the City of Goldsboro may levy an additional room occupancy tax of up to one percent (1%) 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. The City of Goldsboro may not levy a tax under this subsection unless it also levies the tax authorized under subsection (a) of this section at the rate of five percent (5%).
"Sec. 5.  Administration of Tax. A tax levied under this section shall be levied, administered, collected, and repealed as provided in G.S. 160A‑215.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.
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"Sec. 7A.  Distribution and Use of Tax Revenue. – The City of Goldsboro shall, on a quarterly basis, remit the net proceeds of the occupancy tax levied under this section to the Goldsboro Tourism Development Authority. The Authority shall use at least one‑third of the funds remitted to it under this subsection to promote travel and tourism in the City of Goldsboro and shall use the remainder for tourism‑related expenditures.
The following definitions apply in this section:
(1)	Net proceeds. – Gross proceeds less the cost to the county of administering and collecting the tax, as determined by the finance officer, not to exceed three percent (3%) of the gross proceeds.
(2)	Promote travel and tourism. – To advertise or market an area or activity, publish and distribute pamphlets and other materials, conduct market research, or engage in similar promotional activities that attract tourists or business travelers to the county. The term includes administrative expenses incurred in engaging in the listed activities.
(3)	Tourism‑related expenditures. – Expenditures that, in the judgment of the Authority, are designed to increase the use of lodging facilities in the county or to attract tourists or business travelers to the county. The term includes tourism‑related capital expenditures.
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"Sec. 8A.  Tourism Development Authority. (a) Appointment and Membership. – When the City Council adopts a resolution levying a room occupancy tax under subsection (a1) of Section 1 of this act, it shall also adopt a resolution creating the Goldsboro County Tourism Development Authority, which is a public authority under the Local Government Budget and Fiscal Control Act. The resolution shall provide for the membership of the Authority, including the members' terms of office, and for the filling of vacancies on the Authority. At least one‑third of the members shall be individuals who are affiliated with businesses that collect the tax in the county and at least one‑half of the members shall be individuals who are currently active in the promotion of travel and tourism in the county. The City Council shall designate one member of the Authority as chair and shall determine the compensation, if any, to be paid to members of the Authority.
The Authority shall meet at the call of the chair and shall adopt rules of procedure to govern its meetings. The Finance Officer for the City of Goldsboro shall be the ex officio finance officer of the Authority.
(b)	Duties. – The Authority shall expend the net proceeds of the tax levied under this act for the purposes provided in Section 1 of this act. The Authority shall promote travel, tourism, and conventions in the county, sponsor tourist‑related events and activities in the county, and finance tourist‑related capital projects in the county.
(c)	Reports. – The Authority shall report quarterly and at the close of the fiscal year to the Goldsboro City Council on its receipts and expenditures for the preceding quarter and for the year in such detail as the City Council may require.
"Sec. 10.  The Goldsboro Tourism Council shall remit any proceeds of the tax authorized by this act to the Goldsboro Tourism Development Authority within 30 days of the creation of the Authority."
SECTION 2.  Section 7A of Chapter 555 of the 1991 Session Laws, as amended by Section 1 of S.L. 1997‑447, Section 60(l) of S.L. 2013‑414, Section 14.23 of S.L. 2014‑3, and Section 1 of this act, reads as rewritten:
"Sec. 7A.  Distribution and Use of Tax Revenue. – The City of Goldsboro shall, on a quarterly basis, remit the net proceeds of the occupancy tax levied under this section to the Goldsboro Tourism Development Authority. The Authority shall use at least two‑thirds of the funds remitted to it under this subsection to promote travel and tourism in the City of Goldsboro and shall use the remainder for tourism‑related expenditures.
The following definitions apply in this section:
(1)	Net proceeds. – Gross proceeds less the cost to the county of administering and collecting the tax, as determined by the finance officer, not to exceed three percent (3%) of the gross proceeds.
(2)	Promote travel and tourism. – To advertise or market an area or activity, publish and distribute pamphlets and other materials, conduct market research, or engage in similar promotional activities that attract tourists or business travelers to the county. The term includes administrative expenses incurred in engaging in the listed activities.
(3)	Tourism‑related expenditures. – Expenditures that, in the judgment of the Authority, are designed to increase the use of lodging facilities in the county or to attract tourists or business travelers to the county. The term includes tourism‑related capital expenditures."
SECTION 3.  Section 2 of this act becomes effective 20 years after this act becomes law. The remainder of this act is effective when it becomes law.