GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 49
AN ACT TO MODIFY THE SCOPE OF THE GASTON COUNTY OCCUPANCY TAX.
The General Assembly of North Carolina enacts:
Section 1. Section 1(a) of Chapter 618 of the 1987 Session Laws reads as rewritten:
"(a) Authorization and
scope. The Gaston County Board of Commissioners may by resolution, after
not less than 10 days' public notice and after a public hearing held pursuant
thereto, levy a room occupancy tax of no more than three percent (3%) of the
gross receipts derived from the rental of any room, lodging, or similar
accommodation furnished by a hotel, motel, inn, or similar place within the
county that is subject to sales tax imposed by the State under G.S. 105-164.4(3).
105-164.4(a)(3). This tax is in addition to any State or local
sales tax. This tax does not apply to accommodations furnished by
nonprofit charitable, educational, or religious organizations. organizations
or to accommodations furnished by any hotel, motel, inn, or similar place that
offers to rent fewer than twenty-seven rooms or units."
Sec. 2. This act becomes effective July 1, 1991.
In the General Assembly read three times and ratified this the 23rd day of April, 1991.
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James C. Gardner
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives