Maysville Occupancy Tax.

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 143

Short Title: Maysville Occupancy Tax. (Local)
Sponsors: Representative Humphrey.
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Finance, if favorable, Rules, Calendar, and Operations of the House
February 18, 2025
*H143-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO AUTHORIZE THE TOWN OF MAYSVILL E TO LEVY AN OCCUPAN CY 2
TAX. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. Occupancy Tax. – (a) Authorization and Scope. – The Town of 5
Maysville Board of Commissioners may levy a room occupancy tax of up to six percent (6%) of 6
the gross receipts derived from the rental of an accommodation within the town that is subject to 7
sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax is in addition to any State or 8
local sales tax. 9
SECTION 1.(b) Administration. – A tax levied under this section shall be levied, 10
administered, collected, and repealed as provided in G.S. 160A-215. The penalties provided in 11
G.S. 160A-215 apply to a tax levied under this section. 12
SECTION 1.(c) Distribution and Use of Tax Revenue. – The Town of Maysville 13
shall, on a quarterly basis, remit the net proceeds of the occupancy tax to the Maysville Tourism 14
Development Authority. The Authority shall use at least two-thirds of the funds to promote travel 15
and tourism and shall use the remainder for tourism-related expenditures in the town. 16
The following definitions apply in this subsection: 17
(1) Net proceeds. – Gross proceeds less the cost to the town of administering and 18
collecting the tax, as determined by the finance officer, not to exceed three 19
percent (3%) of the first five hundred thousand dollars ($500,000) of gross 20
proceeds collected each year and o ne percent (1%) of the remaining gross 21
receipts collected each year. 22
(2) Promote travel and tourism. – To advertise or market an area or activity, 23
publish and distribute pamphlets and other materials, conduct market research, 24
or engage in similar promotion al activities that attract tourists or business 25
travelers to the area. The term includes administrative expenses incurred in 26
engaging in the listed activities. 27
(3) Tourism-related expenditures. – Expenditures that, in the judgment of the 28
Tourism Developmen t Authority, are designed to increase the use of 29
accommodations, meeting facilities, or convention facilities in the town or to 30
attract tourists or business travelers to the town. The term includes 31
tourism-related capital expenditures. 32
SECTION 2. Tourism Development Authority. – (a) Appointment and Membership. 33
– When the Town of Maysville Board of Commissioners adopts a resolution levying a room 34
occupancy tax under this act, it shall also adopt a resolution creating a town Tourism 35
General Assembly Of North Carolina Session 2025
Page 2 House Bill 143-First Edition
Development Authority, which shall be a public authority under the Local Government Budget 1
and Fiscal Control Act. The resolution shall provide for the membership of the Authority, 2
including the members' terms of office, and for the filling of vacancies on the Authority. At least 3
one-third of the members shall be individuals who are affiliated with businesses that collect tax 4
in the town, and at least one-half of the members shall be individuals who are currently active in 5
the promotion of travel and tourism in the town. The Town of Maysville Board of Commissioners 6
shall designate one member of the Authority as chair and shall determine the compensation, if 7
any, to be paid to members of the Authority. 8
The Authority shall meet at the call of the chair and shall adopt rules of procedure to 9
govern its meetings. The Finance Officer for the Town of Maysville shall be the ex officio finance 10
officer of the Authority. 11
SECTION 2.(b) Duties. – The Authority shall expend the net proceeds of the tax 12
levied under this act for promoting travel an d tourism and for tourism -related expenditures as 13
provided in this act. 14
SECTION 2.(c) Reports. – The Authority shall report quarterly and at the close of 15
the fiscal year to the Town of Maysville Board of Commissioners on its receipts and expenditures 16
for the preceding quarter and for the year in such detail as the Board of Commissioners may 17
require. 18
SECTION 3. G.S. 160A-215(g) reads as rewritten: 19
"(g) Applicability. – Subsection (c) of this section applies to all cities that levy an 20
occupancy tax. To the extent subsection (c) conflicts with any provision of a local act, subsection 21
(c) supersedes that provision. The remainder of this section applies only to Beech Mountain 22
District W, to the Cities of Belmont, Burlington, Conover, Eden, Elizabeth City, Gasto nia, 23
Goldsboro, Graham, Greensboro, Hickory, High Point, Indian Trail, Jacksonville, Kings 24
Mountain, Lake Santeetlah, Lenoir, Lexington, Lincolnton, Lowell, Lumberton, Mebane, 25
Monroe, Mount Airy, Mount Holly, Reidsville, Roanoke Rapids, Salisbury, Sanford, Shelby, 26
Statesville, Washington, and Wilmington, to the Towns of Ahoskie, Beech Mountain, Benson, 27
Bermuda Run, Blowing Rock, Boiling Springs, Boone, Burgaw, Carolina Beach, Carrboro, 28
Cooleemee, Cramerton, Dallas, Dobson, Elkin, Elon, Fontana Dam, Four Oaks, Franklin, Grover, 29
Hillsborough, Jefferson, Jonesville, Kenly, Kure Beach, Lansing, Leland, Maysville, 30
McAdenville, Mocksville, Mooresville, Murfreesboro, North Topsail Beach, Pembroke, Pilot 31
Mountain, Ranlo, Robbinsville, Selma, Smithfield, St. James, S t. Pauls, Swansboro, Troutman, 32
Tryon, West Jefferson, Wrightsville Beach, Yadkinville, Yanceyville, to the municipalities in 33
Avery and Brunswick Counties, to Clayton District C, Saluda District D, and Stallings District 34
S." 35
SECTION 4. This act is effective when it becomes law. 36