2018/03/05 RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS LEVYING A 6% ROOM OCCUPANCY TAX WITHIN HARNETT COUNTY DISTRICT H /j� � o Harnett
COUNTY
NORTH CAROLINA
RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS uwwmhamettorg
LEVYING A SIX PERCENT (6%) ROOM OCCUPANCY TAX
WITHIN HARNETT COUNTY DISTRICT H
THAT WHEREAS, Harnett County is one of the five fastest growing counties in North
Carolina and among the top 100 fastest growing counties in the United States; and
WHEREAS, as Harnett County continues growing, it will be beneficial to bring in revenue from
tourism so that the county's residents do not have to bear the entire burden of funding programs
and services through their tax dollars; and
WHEREAS, the North Carolina General Assembly passed Session Law 2017-202, which
created Harnett County District H as a taxing district and authorized the Harnett County Board of
Commissioners to serve ex officio as the governing body of the district; and
WHEREAS, Harnett County District H consists of all of Harnett County exclusive of the
Averasboro Township; and
WHEREAS, Session Law 2017-202 authorizes the Harnett County Board of Commissioners to
levy a six percent (6%) occupancy tax within Harnett County District H on the gross receipts
derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn,
tourist camp, or similar place within the district that is subject to sales tax imposed by the State
under G.S. 105-164.4(a)(3); and
WHEREAS, a public hearing was held on December 18, 2017, to consider the levying a six
percent (6%) room occupancy tax within Harnett County District H; and
WHEREAS, public notice was given of the public hearing in accordance with the law at least
ten (10) days prior to the date of the hearing; and
WHEREAS, the Harnett County Board of Commissioners does hereby find and declare that the
levying of said room occupancy tax within Harnett County District H is both desirable and
necessary to promote tourism within Harnett County.
NOW THEREFORE BE IT RESOLVED that the Harnett County Board of Commissioners
enacts the following:
1. There is hereby imposed and levied within Harnett County District H a six percent (6%)
room occupancy tax of the gross receipts derived from the rental of any room, lodging, or
accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the
district that is subject to sale tax imposed by the State under G.S. 105-164.4(a)(3)
effective May 1, 2018. This tax is in addition to any State or local sales or room
occupancy tax. This tax shall not apply to any room or rooms, lodging or
accommodations supplied to the same person for a period of ninety (90) continues days
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2. The occupancy tax is due and payable to the Harnett County Finance Office in monthly
installments on or before the 15th day of the month following the month in which the tax
accrues. Every person, firm, corporation or association liable for the tax shall, on or
before the 15th day of each month, prepare and render a return on a form prescribed by
the Harnett County Finance Office. The return shall state the total gross receipts derived
in the preceding month from rentals upon which the tax is levied. A room occupancy tax
return filed with the Harnett County Finance Officer is not a public record and may not
be disclosed except in accordance with G.S. 153A-148.1 or G.S. 160A-208.1.
3. In his/her discretion, the Harnett County Tax Administration may proceed against an
operator whose occupancy tax is delinquent, employing all remedies for collection of tax
as set out in G.S. 105-367, 105-368, 105-374, and 105-375.
4. A person, firm, corporation, or association who fails or refuses to file a room occupancy
tax return or pay a room occupancy tax as required by law is subject to the civil and
criminal penalties set out in G.S. 105-236 for failure to pay or file a return for state sales
and use taxes. The Harnett County Board of Commissioners has the same authority to
waive the penalties for room occupancy tax that the Secretary or Revenue has to waive
the penalties for State sales and use taxes.
5. Every operator of a business or individual renting his or her own property subject to the
tax levied shall, on and after the effective date of the levy of the tax, collect the six
percent (6%) room occupancy tax.
6. Harnett County or designee may retain from the gross proceeds of the tax collected, an
amount sufficient to pay its direct costs for administrative and collection expenses. "Net
proceeds" shall mean the gross proceeds less the direct costs for administrative and
collection expenses to be set at three percent (3%) of the first $500,000 of gross proceeds
collected each year and one percent (1%) of the remaining gross proceeds collected each
year.
7. The Harnett County Board of Commissioners shall create and appoint the Harnett County
District H Tourism Development Authority, which shall be a public authority under the
Local Government Budget and Fiscal Control Act. The Harnett County Finance Office
shall, on a quarterly basis, remit the proceeds of the occupancy tax, less the County's
expense of administering and collecting the tax, if any, to the Harnett County District H
Tourism Authority. The Authority shall use two-thirds (2/3) of the funds remitted to it to
promote travel and tourism in Harnett County District H and use the remaining one-third
(1/3) of the funds remitted to it for tourism-related expenditures in the district.
www.harnen.org
8. The Harnett County Board of Commissioners may by resolution amend or repeal the levy
of the room occupancy tax, but no repeal or amendment shall become effective until the
end of the fiscal year in which the resolution was adopted. Repeal or amendment of a
room occupancy tax does not effect a liability for a tax that was attached before the
effective date of the repeal or amendment, nor does it effect a right to a refund of a tax
that accrued before the effective date of the repeal or amendment.
Adopted this 5th day of March 2018.
�Qao` ..—n•''•,%°NF;., HARD ' COUNTY BOARD OF COMMISSIONERS
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Margret Regina eeler, Clerk to the Board
www.harnett.org