North Carolina HB 169: Executive Order Modifications.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 4
HOUSE BILL 169
Committee Substitute Favorable 5/20/25
Senate Finance Committee Substitute Adopted 6/23/26
Corrected Copy 6/23/26

Short Title: Haywood/Cherokee/Leland Occ. Tax. Mods.. (Local)
Sponsors:
Referred to:
February 24, 2025
*H169-v-4*
A BILL TO BE ENTITLED 1
AN ACT TO MAKE OCCUPANCY TAX CHANGES FOR HAYWOOD AND CHEROKEE 2
COUNTIES AND FOR THE TOWN OF LELAND. 3
The General Assembly of North Carolina enacts: 4
5
PART I. HAYWOOD COUNTY OCCUPANCY TAX CHANGES 6
SECTION 1.(a) Part V of Chapter 908 of the 1983 Session Laws, as amended by 7
Chapter 942 of the 1985 Session Laws (Regular Session 1986), Chapter 48 of the 1987 Session 8
Laws, Chapter 540 of the 1995 Session Laws, and S.L. 2007-337, reads as rewritten: 9
"Part V. Haywood Occupancy Tax. 10
"Sec. 10. Occupancy Tax. (a) Authorization and Scope. – The Haywood County Board of 11
Commissioners may levy a room occupancy and tourism development tax of two percent (2%) 12
up to six percent (6%) of the gross receipts derived from the rental of any room, lodging, or 13
similar an accommodation furnished by any hotel, motel, inn, tourist camp, or other similar place 14
within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3). 15
This tax is in addition to any State or local sales tax. This tax does not apply to accommodations 16
furnished by nonprofit charitable, educational, benevolent, or religious organizations. 17
"Sec. 10.1. Additional One Percent (1%) Occupancy Tax. – In addition to the tax authorized 18
by Section 10 of this Part, the Haywood County Board of Commissioners may levy a room 19
occupancy and tourism development tax of one percent (1%) of the gross receipts derived from 20
the rental of accommodations taxable under that section. The levy, collection, administration, 21
and repeal of the tax authorized by this section, and the use of tax revenue from a tax levied under 22
this section, shall be in accordance with this Part. Haywood County may not levy a tax under this 23
section unless it also levies a tax under Section 10 of this Part. 24
"Sec. 10.2. Additional One Percent (1%) Occupancy Tax. – In addition to the tax authorized 25
by Sections 10 and 10.1 of this Part, the Haywood County Board of Commissioners may levy a 26
room occupancy and tourism development tax of one percent (1%) of the gross receipts derived 27
from the rental of accommodations taxable under Sections 10 and 10.1 of this Part. The levy, 28
collection, administration, and repeal of the tax authorized by this section and the use of tax 29
revenue from a tax levied under this section shall be in accordance with this Part. Haywood 30
County may not levy a tax under this section unless it also levies the tax authorized under 31
Sections 10 and 10.1 of this Part. 32

General Assembly Of North Carolina Session 2025
Page 2 House Bill 169-Fourth Edition
"Sec. 12. Administration. – A tax levied under this Part shall be levied, administered, 1
collected, and repealed as provided in G.S. 153A-155. The penalties provided in G.S. 153A-155 2
apply to a tax levied under this Part. 3
"Sec. 13. Repealed by S.L. 2007-337. 4
"Sec. 14. Distribution and Use of the First Three Percent Occupancy Tax. Tax Revenue. – 5
Haywood County shall, on a monthly quarterly basis, remit the net proceeds of the room 6
occupancy and tourism development tax levied under Sections 10 and 10.1 of this Part to the 7
Haywood County Tourism Development Authority. The Authority shall use at least two-thirds 8
of the funds remitted to it under this Part to promote travel and tourism in the county and shall 9
use the remainder one-third of the funds for tourism-related expenditures.expenditures in the 10
county. 11
The following definitions apply in this Part: 12
(1) Net proceeds. – Gross proceeds less the cost to the county of administering 13
and collecting the tax, as determined by the finance officer, not to exceed three 14
percent (3%) of the first five hundred thousand dollars ($500,000) of gross 15
proceeds collected each year and one percent (1%) of the remaining gross 16
receipts collected each year. 17
(2) Promote travel and tourism. – To advertise or market an area or activity, 18
publish and distribute pamphlets and other materials, conduct market research, 19
or engage in similar promotional activities that attract tourists or business 20
travelers to the area. The term includes administrative expenses incurred in 21
engaging in the listed activities. 22
(3) Tourism-related expenditures. – Expenditures that, in the judgment of the 23
Tourism Development Authority, are designed to increase the use of lodging 24
facilities, meeting facilities, or convention facilities in a county or to attract 25
tourists or business travelers to the county. The term includes tourism-related 26
capital expenditures. 27
"Sec. 14.1. Distribution and Use of the Additional One Percent Occupancy Tax. – Haywood 28
County shall, on a month