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HB 143

Criminal Offenses - As introduced, expands the Class C felony offense of aggravated assault against a first responder to include knowingly possessing fentanyl, carfentanil, remifentanil, alfentanil, thiafentanil, or a fentanyl analogue in a manner that would be reasonably foreseen to expose a first responder to the substance while the first responder is discharging or attempting to discharge the first responder's official duties and the first responder is exposed resulting in the serious bodily injury or death of the first responder. - Amends TCA Title 39.

114th Regular Session (2025-2026) Introduced by Jason Zachary

Maysville may adopt a local 6% room-occupancy tax, with net proceeds remitted to a Tourism Development Authority to promote travel and fund tourism-related projects.

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Bill Summary · HB 143

Summary — HB 143: Maysville Occupancy Tax

Main purpose

Authorize the Town of Maysville, NC to levy a local room occupancy (hotel/motel) tax and establish a local Tourism Development Authority to receive and spend the proceeds to promote travel and tourism and fund tourism‑related expenditures.

Key provisions

  • Authorization and rate
    • The Maysville Board of Commissioners may levy a room occupancy tax of up to 6% of gross receipts from rentals of accommodations that are subject to State sales tax (G.S. 105‑164.4(a)(3)). This tax is in addition to state and other local sales taxes.
  • Administration and penalties
    • The tax must be levied, administered, collected, and (if repealed) handled under G.S. 160A‑215. Penalties provided in that statute apply to this tax.
  • Distribution and permitted uses
    • Net proceeds are remitted quarterly to a locally created Maysville Tourism Development Authority (TDA).
    • At least two‑thirds (≥ 66.7%) of funds must be used to “promote travel and tourism” (marketing, advertising, promotional materials, market research, and related admin expenses).
    • The remainder may be used for other “tourism‑related expenditures” as determined by the TDA, including tourism‑related capital projects designed to increase use of local accommodations/meeting facilities.
  • Definition of net proceeds (administration cost cap)
    • Net proceeds = gross proceeds less collection/admin cost as determined by the town finance officer, capped at:
    • up to 3% of the first $500,000 of gross proceeds collected each year; and
    • up to 1% of the remaining annual gross receipts.
  • Creation and membership of Tourism Development Authority
    • When the Board adopts the occupancy tax resolution it must also create the TDA as a public authority under the Local Government Budget and Fiscal Control Act.
    • Membership requirements: at least one‑third of members affiliated with local businesses that collect the tax; at least one‑half must be actively involved in promotion of travel and tourism.
    • The Town Finance Officer serves as the TDA’s ex officio finance officer.
    • The TDA must adopt procedural rules, meet at the chair’s call, and report quarterly and annually to the Board of Commissioners on receipts and expenditures.
  • Statutory placement
    • The act amends applicability language in G.S. 160A‑215(g) to include Maysville among municipalities authorized to impose an occupancy tax under that statute.
  • Effective date
    • The act takes effect when it becomes law.

Who is affected

  • Town of Maysville (may adopt the tax by resolution).
  • Visitors and customers who rent local accommodations (tax added to room charges).
  • Local lodging businesses, which would collect and remit the tax.
  • The newly created Maysville Tourism Development Authority (recipient and spender of net proceeds).
  • Town finance/administrative staff (collection, reporting, oversight responsibilities).

Potential fiscal/operational impacts

  • New local revenue stream if the town elects to impose the tax; magnitude depends on lodging activity.
  • Local administrative cost allowed (capped as described) to cover collection/administration.
  • Establishing and operating the TDA will create governance and reporting responsibilities for the town and appointees.
  • Funds are restricted—majority must be used for marketing/promotional activities and remainder for tourism‑related projects.

Procedural note

  • The Board of Commissioners must adopt a local resolution to levy the tax and simultaneously establish the TDA. Once adopted the tax is administered under state law G.S. 160A‑215 and subject to its filing/collection/penalty rules.

Compiled from official sources — confirm details with the bill’s official record.

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