GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2011

H                                                                                                                                                    1

HOUSE BILL 469

Short Title:        Additional Lumberton Occupancy Tax.		(Local)
Sponsors:	Representatives Graham, Pierce, and Pridgen (Primary Sponsors). For a complete list of Sponsors, see Bill Information on the NCGA Web Site.
Referred to:	Government, if favorable, Finance.

March 28, 2011

A BILL TO BE ENTITLED

AN ACT to increase the authorization to levy an occupancy Tax in the city of Lumberton.

The General Assembly of North Carolina enacts:

SECTION 1.  Section 2 of Part IX of Chapter 908 of the 1983 Session Laws, as amended by Chapter 1028 of the 1983 Session Laws, Chapter 935 of the 1987 Session Laws, Section 2 of S.L. 1997-361, and S.L. 2007-332, is amended by adding a new subsection to read:

"(a1) Authorization of Additional Tax. - In addition to the tax authorized by subsection (a) of this section, the Lumberton City Council may levy an additional room occupancy tax of up to three percent (3%) 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 Lumberton may not levy a tax under this subsection unless it also levies the tax authorized under subsection (a) of this section."

SECTION 2.  This act is effective when it becomes law.