North CarolinaTourism authority can fund lifeguards and event safety in beach towns
The tourism authority must consult three beach towns before spending their tax money and may use some of it for lifeguards and event safety.
What it does
Currituck County may levy room taxes totaling up to 6% on taxable lodging rentals. The 1% and up to 2% taxes depend on the county also levying the other specified taxes.
The tourism authority must use at least half of each beach town’s occupancy tax account to promote tourism there. The rest may pay for lifeguards and police or fire overtime at funded festivals and special events.
Argument forBeach towns could use tourism tax money for lifeguards and police or fire overtime at funded festivals and special events.
Argument againstThe tourism authority might spend a town’s tax money on services the town does not favor, since it must consult the town but does not need its approval.
More detail
Currituck County may levy room taxes of 3%, 1%, and up to 2% on taxable lodging rentals. The taxes apply to gross receipts from lodging rentals in Currituck County that are subject to state sales tax. The county may levy the 1% tax only if it also levies the 3% tax. It may levy the tax of up to 2% only if it also levies both other taxes. This part takes effect when the act becomes law and applies to tax proceeds collected on or after that date.
The Tourism Development Authority must use at least half of each beach town’s account to promote tourism there; it may use the rest for tourism-related expenses. This applies to occupancy tax accounts for Carolina Beach, Kure Beach, and Wrightsville Beach. Before spending from a town’s account, the Authority must consult that town about its needs. This part takes effect when the act becomes law and applies to tax proceeds collected on or after that date.
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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
- Jun 18RatifiedLatest
- Jun 18Ch. SL 2026-7Major
- Jun 17Concurred In S Com SubMajor
- Vote recorded M11 Concur. Result: pass.Lower
- Jun 17Ordered EnrolledTo Governor
- Jun 16Reptd Fav Com SubstituteMinor
- Jun 16Com Substitute Adopted
- Jun 16Re-ref Com On Rules and Operations of the SenateMinor
- Jun 16Reptd FavMinor
- Jun 16Placed on Today's Calendar
- Jun 16Passed 2nd ReadingMinor
- Jun 16Passed 3rd ReadingPassed Senate
- Jun 16Special Message Sent To House
- Jun 16Special Message Received For Concurrence in S Com Sub
- Jun 16Cal Pursuant 36(b)
- Jun 16Placed On Cal For 06/17/2026
- Jun 15Withdrawn From Com
- Jun 15Re-ref to Finance. If fav, re-ref to Rules and Operations of the SenateMinor
- 2025
- Mar 27Regular Message Sent To Senate
- Mar 27Regular Message Received From House
- Mar 27Passed 1st ReadingMinor
- Mar 27Ref To Com On Rules and Operations of the SenateMinor
- Mar 26Passed 3rd ReadingPassed House
- Vote recorded Third Reading. Result: pass.Lower
- Mar 25Passed 2nd ReadingMinor
- Mar 24Reptd FavMinor
- Mar 24Cal Pursuant Rule 36(b)
- Mar 24Placed On Cal For 03/25/2025
- Mar 18Reptd FavMinor
- Mar 18Re-ref Com On Rules, Calendar, and Operations of the HouseMinor
- Mar 3Passed 1st ReadingMinor
- Mar 3Ref to the Com on State and Local Government, if favorable, Rules, Calendar, and Operations of the HouseMinor
- Feb 26FiledIntroduced
Taxes & BudgetPublic Safety