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AG19890724
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AG19890724
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Last modified
3/28/2003 9:14:25 AM
Creation date
11/27/2017 12:06:52 PM
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Template:
Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
7/24/1989
Board
Board of Commissioners
Meeting Type
Regular
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GENERAL ASSEMBLY OF NORTH CAROLINA <br /> <br /> SESSION 1989 <br /> <br /> 3 <br /> <br /> HOUSE BILL 813' <br /> Second Edition Engrossed 5/10/89 <br /> Finance Senate Committee Substitute Adopted 7/6189 <br /> <br /> ~ Short Title: Cabarrus OcCupancy Tax. (Local) <br /> ~ Sponsors~ <br /> Referred to: <br /> <br /> Ma~ch 23, 1989 <br />~ 1 A BILL TO BE ENTITLED <br />i 2 AN ACT AUTHORIZING CABARRUS COUNTY TO LEVY A ROOM. <br />~ 3 OCCUPANCY AND TOURISb4 DEVELOPMENT TAX AND ESTABLISHING <br /> <br />;.. 4 A cABARRUS COUNTY TOURISM AUTHORITY. <br />~' 5 The General Assembly of North Carolina enacts: <br />~ 6 Section 1. O~cupancy Tax LED'. (a) Authorization and Scope. The <br />~:. 7 Cabarrus County Board of Commissioners ma), by resolution, after not less '&an 10 <br />~ 8 days' public notice and after a public i/earing held pursuant thereto, lex,'), a room <br /> 9 occupancy tax of not less than three percent (3%) nor more than five percent (5%) of <br />~ 10 the gross receipts derived from the rental of any room, lodging, or similar <br />i~ 11 accommodation furnished by a hotel, motel, inn, or similar place within the county <br />{~ 12 that is subject to sales tax imposed by the State under G.S. 105-164.4(3). This tax is <br />ii~ 13 in addition to any State or local sales tax. This tax does not apply to <br />~:. 14 accommodations furnished by nonprofit charitable, educational, or religious <br />I 15 organizations. <br />i{ 16 (b) Collection. On and after the effective date of the lev), of the tax, <br />~ 17 every operator of a bUsiness subject to the tax levied under this act shall Collect 'the <br /> 18 tax. This tax shall be collected as part of the charge for fm'nishing a taxable <br /> <br /> <br />
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