North Carolina HB 332: Streamline Commercial/Multifamily Building Plan Review.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025

SESSION LAW 2026-35
HOUSE BILL 332

*H332-v-6*
AN ACT TO MODIFY NASH COUNTY'S OCCUPANCY TAX, TO CREATE ROCKY
MOUNT DISTRICT R, AND TO AUTHORIZE THE DISTRICT TO LEVY AN
OCCUPANCY TAX OF UP TO TWO PERCENT (2%).

The General Assembly of North Carolina enacts:

PART I. NASH COUNTY OCCUPANCY TAX CHANGES
SECTION 1.1.(a) Sections 1 and 2 of Chapter 32 of the 1987 Session Laws, as
amended by S.L. 1993-545, S.L. 1997-255, and S.L. 2001-349, read as rewritten:
"Section 1. Occupancy tax. – (a) Authorization and scope. – The Nash County Board of
Commissioners may levy a room occupancy tax of three percent (3%) of the gross receipts
derived from the rental of any room, lodging, or similar an 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 Nash County Board of Commissioners may levy an additional room
occupancy tax of up to two percent (2%) of the gross receipts derived from the rental of
accommodations taxable under subsection (a). The levy, collection, administration, and repeal of
the tax authorized by this subsection shall be in accordance with the provisions of this section.
Nash County may not levy a tax under this subsection unless it also levies the tax authorized
under subsection (a) of this section.
(b) Administration. – A tax levied under this section shall 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collected, and repealed as provided in G.S. 153A-155.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.
(c) Distribution and use of tax revenue. – Nash County shall, on a quarterly basis, remit
the net proceeds of the occupancy tax levied under subsection (a) of this section to the Nash
County Tourism Development Authority and the net proceeds of the occupancy tax levied under
subsection (a1) of this section to the City of Rocky Mount. Authority. The Authority shall spend
use at least two-thirds of the funds remitted to it only to promote travel and tourism in Nash
County, the county and shall spend use the remainder on for tourism-related expenditures. The
City of Rocky Mount shall spend the funds remitted to it only for tourism-related expenditures
within Nash County that have been specifically approved in advance by the Nash County
Tourism Development Authority. expenditures in the county. The following definitions apply in
this subsection:
(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 first five hundred thousand dollars ($500,000) of gross
proceeds collected each year and one percent (1%) of the remaining gross
receipts collected each year.

Page 2 Session Law 2026-35 House Bill 332
(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 area; the term includes administrative expenses incurred in
engaging in the listed activities.
(3) Tourism-related expenditures. – Expenditures that that, in the judgment of the
Tourism Development Authority, are designed to increase the use of lodging
facilities in a county accommodations, meeting facilities, or convention
facilities in the county or to attract tourists or business travelers to the county
and expenditures incurred by the county in collecting the tax. county. The term
includes expenditures to construct, maintain, operate, or market a convention
center and other expenditures that, in the judgment of the Authority, will
facilitate and support tourism.tourism-related capital expenditures.
"Sec. 2. Tourism Development Authority. – (a) Appointment and membership. – When the
Board of Commissioners adopts a resolution levying a room occupancy tax under this act, it shall
also adopt a resolution creating a county Tourism Development Authority, which shall be a
public authority under the Local Government Budget and Fiscal Control Act. The resolution shall
provide for the Board of Commissioners to appoint the membership of the Authority, for the
terms of office of the members, including the members' terms of office, and for the filling of
vacancies on the Authority. At least one-third of the members must be individuals who are
affiliated with businesses that collect the tax in the county. If the Authority has an even number
of members, then at least one-half of the members shall have experience in the promotion of
travel and tourism. If the Authority has an odd number of members, then at le