Bill > H169

This bill modifies the occupancy tax provisions for Haywood County by increasing the maximum room occupancy and tourism development tax from 2% to 6%, eliminating previous separate tax tiers, and restructuring the Tourism Development Authority. The bill reduces the Authority's membership from 15 to 8 members, removing ex officio positions and municipal government recommendations while maintaining a requirement that at least one-third of members be from businesses that collect the tax. The new composition requires geographic representation across different county zip code areas, with members from various accommodation and tourism-related businesses. The bill also changes the distribution of tax revenues, continuing to require that two-thirds of funds be used to promote travel and tourism and one-third for tourism-related expenditures, but simplifies the previously complex accounting by zip code areas. The tax will continue to be administered by the county, with net proceeds remitted quarterly to the Tourism Development Authority. The bill allows the Haywood County Board of Commissioners to implement these changes by resolution, with the new provisions becoming effective immediately upon becoming law.

Budget and Finance, Government Affairs

https://www.ncleg.gov/BillLookUp/2025/H169