North CarolinaRocky Mount district could tax lodging to support tourism
If the existing Rocky Mount 2% tax is repealed, the district could levy a lodging tax of up to 2% and receive certain unspent tax proceeds.
What it does
Rocky Mount District R could tax lodging by up to 2% and send the proceeds to a tourism authority. The money must directly benefit the district and support tourism.
Nash County would send collected but unremitted tax proceeds to the district tourism authority. The City would also transfer any unspent balance it holds from the 2% tax.
Argument forTourism funding could help promote local travel and support lodging, meeting, or convention facilities in the district.
Argument againstA lodging tax could raise the cost of visiting Rocky Mount for travelers who pay for a room there.
More detail
Rocky Mount District R could tax lodging by up to 2% and distribute the proceeds to a district tourism authority. The district includes only the part of Rocky Mount located in Nash County. The authority would use at least two-thirds of the money to promote travel and tourism, and the rest for tourism-related costs. The money could be used only for the direct benefit of the district. The district tax could not take effect before the repeal of the existing 2% Rocky Mount occupancy tax takes effect.
Nash County and the City of Rocky Mount would transfer specified 2% tax proceeds to the district tourism authority. The transfer covers proceeds Nash County collected but has not yet sent to the City, and unspent proceeds held by the City. The authority would use transferred proceeds for the same purposes authorized for the City under the cited local law. Nash County would transfer its proceeds as soon as practicable after the tax repeal and authority creation. The City would transfer its balance upon the authority’s creation; that balance is measured as of October 1, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 2Ruled Not Material By SpeakerLatest
- Vote recorded M11 Concur. Result: pass.Lower
- Jul 2Concurred In S Com SubMajor
- Jul 2Ordered EnrolledTo Governor
- Jul 2Ratified
- Jul 2Ch. SL 2026-35Major
- Jul 1Passed 3rd ReadingPassed Senate
- Vote recorded Third Reading. Result: pass.Upper
- Jul 1Engrossed
- Jul 1Special Message Sent To House
- Jul 1Special Message Received For Concurrence in S Com Sub
- Jul 1Ruled Material
- Jul 1Cal Pursuant 36(b)
- Jul 1Placed On Cal For 07/02/2026
- Jun 30Reptd FavMinor
- Vote recorded Amendment 1. Result: pass.Upper
- Vote recorded Second Reading. Result: pass.Upper
- Jun 30Placed on Today's Calendar
- Jun 30Amend Adopted A1Major
- Jun 30Passed 2nd ReadingMinor
- Jun 18Reptd Fav Com SubstituteMinor
- Jun 18Com Substitute Adopted
- Jun 18Re-ref Com On Rules and Operations of the SenateMinor
- Jun 11Withdrawn From Com
- Jun 11Re-ref to Finance. If fav, re-ref to Rules and Operations of the SenateMinor
- Jul 2Ruled Not Material By SpeakerLatest
- 2025
- Jun 11Regular Message Sent To Senate
- Jun 11Regular Message Received From House
- Jun 11Passed 1st ReadingMinor
- Jun 11Ref To Com On Rules and Operations of the SenateMinor
- Jun 10Passed 3rd ReadingPassed House
- Jun 4Reptd FavMinor
- Jun 4Cal Pursuant Rule 36(b)
- Jun 4Added to Calendar
- Jun 4Passed 2nd ReadingMinor
- Jun 4Placed On Cal For 06/10/2025
- May 20Reptd Fav Com SubstituteMinor
- May 20Ruled Material
- May 20Re-ref Com On Rules, Calendar, and Operations of the HouseMinor
- Mar 10Passed 1st ReadingMinor
- Mar 10Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the HouseMinor
- Mar 6FiledIntroduced
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