Occupancy tax overview - Page 42 |
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Administration - If the county tax exceeds $200,000 annually, or the city tax exceeds $100,000 annually, the net
proceeds must be remitted to a local tourism promotion agency that meets the following requirements:
a. Has the authority to determine how the tax proceeds will be used.
b. Is created bv a local ordinance.
c. At least Yz of itsboard members have expertise in the travel and tourism industry.
Merchant's Discount - The discount allowed a merchant for collecting a room occupancy tax must be the same as the
discount the State allows the merchant for collecting State sales and use tax.
Cost of Collecting - A county or city may retain from the proceeds its costs of collecting the tax, not to exceed 7Vo of
the amount collected.
Reports - City or County must report annually to the Local Government Commission, and send a copy of its report to
the Division of Travel and Tourism of the Department of Commerce. The Division must compile the reports and send
the compilation to the Legislative Administrative Officer to be distributed to the legislators.
Application - The act would supersede the provisions of a local act that conflict with it to the extent of the conflict.
4l
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 42 |
| Full Text | Administration - If the county tax exceeds $200,000 annually, or the city tax exceeds $100,000 annually, the net proceeds must be remitted to a local tourism promotion agency that meets the following requirements: a. Has the authority to determine how the tax proceeds will be used. b. Is created bv a local ordinance. c. At least Yz of itsboard members have expertise in the travel and tourism industry. Merchant's Discount - The discount allowed a merchant for collecting a room occupancy tax must be the same as the discount the State allows the merchant for collecting State sales and use tax. Cost of Collecting - A county or city may retain from the proceeds its costs of collecting the tax, not to exceed 7Vo of the amount collected. Reports - City or County must report annually to the Local Government Commission, and send a copy of its report to the Division of Travel and Tourism of the Department of Commerce. The Division must compile the reports and send the compilation to the Legislative Administrative Officer to be distributed to the legislators. Application - The act would supersede the provisions of a local act that conflict with it to the extent of the conflict. 4l |
