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DATE
LEGISLATIVELY AMOUNT GOVERNING
JURISDICTION ENACTED OF TAX HOW ALLOCATED BODY NOTES
Lenoir County
sL 87-561
sL 89-576
sL 89-770
I-16
1t6t87 3Vo Development of travel and
tourism and conventions
finance tourist related capital
projects. Revenue distributed
monthlv.
tourist related events
Kinston-Lenoir
Co. Tourism
Development
Authority ,/
be expended for
administrative exoenses.
Quarterly report to
countv commissioners.
County commissione
y determine an
City of Lexington
sL 93-602
7tU94 Not more
than3Vo.If
Davidson
County is
authorized
to levy a
room
occupancy
tax, the
combined
tax ratgs
for
Davidson
County
and the
town of
Lexington
cannot
exceed
6Vo.
The Authority must we 2/3 of
the net proceeds to promote
travel and tourism and the
remainder for tourism-related
expenditures.
Lexington
Tourism
Development
Authority
Meets the standards
established by the House
Finance Subcommittee
on Occupancy Tax,1993
Session, and contained
in proposed committee
substitute for HB 800.
H800-PCS-LJ(V4).
23
Object Description
| Title | Occupancy tax overview |
| Contributor | North Carolina. General Assembly. |
| Date | 1997-02 |
| Subjects |
Local taxation--North Carolina Visitors' taxes--North Carolina |
| Place | North Carolina, United States |
| Description | Cover title.; "February 1997." |
| Publisher | General Assembly |
| Agency-Current | North Carolina General Assembly |
| Rights | State Document see http://digital.ncdcr.gov/u?/p249901coll22,63754 |
| Physical Characteristics | 41 p. ; 28 cm. |
| Collection | North Carolina State Documents Collection. State Library of North Carolina |
| Type | Text |
| Language | English |
| Format | Reports |
| Digital Characteristics-A | 1.62 MB; 42 p. |
| Digital Collection | North Carolina Digital State Documents Collection |
| Digital Format | application/pdf |
| Related Items | http://worldcat.org/oclc/38589919/viewonline |
| Audience | All |
| Pres File Name-M | pubs_occupancytaxoverview1997.pdf |
| Pres Local File Path-M | \Preservation_content\StatePubs\pubs_borndigital\images_master\ |
| OCLC number | 38589919 |
Description
| Title | Occupancy tax overview - Page 24 |
| Full Text | DATE LEGISLATIVELY AMOUNT GOVERNING JURISDICTION ENACTED OF TAX HOW ALLOCATED BODY NOTES Lenoir County sL 87-561 sL 89-576 sL 89-770 I-16 1t6t87 3Vo Development of travel and tourism and conventions finance tourist related capital projects. Revenue distributed monthlv. tourist related events Kinston-Lenoir Co. Tourism Development Authority ,/ be expended for administrative exoenses. Quarterly report to countv commissioners. County commissione y determine an City of Lexington sL 93-602 7tU94 Not more than3Vo.If Davidson County is authorized to levy a room occupancy tax, the combined tax ratgs for Davidson County and the town of Lexington cannot exceed 6Vo. The Authority must we 2/3 of the net proceeds to promote travel and tourism and the remainder for tourism-related expenditures. Lexington Tourism Development Authority Meets the standards established by the House Finance Subcommittee on Occupancy Tax,1993 Session, and contained in proposed committee substitute for HB 800. H800-PCS-LJ(V4). 23 |
