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GENERAL ASSEMIILY OF NORTH CAROLINA <br /> SESSION 1989 <br /> H 3 <br /> HOUSE BILL 813' <br /> Second Ediiion Engrossed .5/10/89 <br /> Finance Senate Committee Substitute Adopted 7/6/89 <br /> <br /> Short Title: Cabarrus Occupancy Tax. (Local) <br /> Sponsors: <br /> Referred to: <br /> <br /> March 23, 1989 <br /> 1 A BILL TO BE ENTITLED <br /> 2 AN ACT AUTHORIZING CABARRUS COUNTY TO LEVY A ROOM' <br />3 OCCUPANCY AND TOURISM DEVELOPMENT T,,MX AND ESTABLISHING <br />4 A CABARRUS COUNTY TOURISM AUTHORITY. <br />5 The General Assembly of North Carolina enacts: <br />6 Section 1. Occupancy Tax Lew. (a) Authorization and Scope. The <br />7 Cabarrus County Board of Commissioners may by resolution, after not less than 10 <br />8 days' public notice and after a public hearing held pursuant thereto, le%'y 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 />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 /> <br />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 />15 organizations. <br />i6 (b) Collection. On and after the effective date of the levy of the tax, <br />17 every operator of a business subject to the tax lev}ed under this act shall collect the <br />18 tax. This tax shall be collected as part of the charge for furnishing a taxable <br /> <br /> <br />