2018/07/16 RESOLUTION BY THE HCBOC AMENDING TO 3% THE HARNETT COUNTY DISTRICT H OCCUPANCY TAX _FOR REGISTRATION
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Harnett County NC
2018 JUL 30 03:24:30 PM
BK:3626 PG:892-894
FEE:$26.00
INSTRUMENT # 2018010955
> TWESTER
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2018010955
RESOLUTION BY THE HARNETT COUNTY
BOARD OF COMMISSIONERS
AMENDING TO THREE PERCENT (3%) THE HARNETT
COUNTY DISTRICT H OCCUPANCY TAX
�� Harnett
—1C C 0 U N TY
NORTH CAROLINA
www.harnett.org
RESOLUTION BY THE HARNETT COUNTY BOARD OF COMMISSIONERS
AMENDING TO THREE PERCENT (3%) THE HARNETT COUNTY
DISTRICT H OCCUPANCY TAX
THAT 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 levy a tax of up to six percent(6%) 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 sales tax imposed by the State under
G.S. 105-164.4(a)(3); and
WHEREAS,following a public hearing on December 18, 2017,the Harnett County Board of
Commissioners adopted a Resolution on March 5, 2018, levying a six percent(6%) room
occupancy tax within Harnett County District H effective May 1, 2018; and
WHEREAS,following adoption of the March 5, 2018 "RESOLUTION BY THE HARNETT
COUNTY BOARD OF COMMISSIONERS LEVYING A SIX PERCENT (6%)ROOM
OCCUPANCY TAX WITHIN HARNETT COUNTY DISTRICT H,"the Harnett County Board
of Commissioners met with the hoteliers responsible for collecting the occupancy tax who
voiced concerns that a six percent(6%)room occupancy tax would be detrimental to their
business; and
WHEREAS,the March 5, 2018 Resolution stated that the Harnett CountyBoard 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; and
WHEREAS,the Harnett County Board of Commissioners voted unanimously during their June
18, 2018 meeting to amend the Harnett County District H occupancy tax levy to three percent
(3%); and
NOW THEREFORE BE IT RESOLVED that the Harnett County Board of Commissioners
hereby amends the March 5,2018, "RESOLUTION BY THE HARNETT COUNTY BOARD
OF COMMISSIONERS LEVYING A SIX PERCENT(6%) ROOM OCCUPANCY TAX
WITHIN HARNETT COUNTY DISTRICT H"to levy a three percent(3%)room occupancy tax
effective July 1, 2018; and
strong roots • new growth
BE FURTHER RESOLVED that this Resolution does not amend or any re ealother provision
p
of the March 5, 2018 "RESOLUTION BY THE HARNETT COUNTY BOARD OF
COMMISSIONERS LEVYING A SIX PERCENT (6%)ROOM OCCUPANCY TAX WITHIN
HARNETT COUNTY DISTRICT H" enacted by the Harnett County Board of Commissioners.
Adopted this 16t}<.�.,.July 2018.
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y COUNTY B•ARD OF COMMISSIONERS
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' 1, � Gordon Springle, Ch.;/ . .P'
ATTEST:
i
Mara,et Regini eeler, Clerk to the Board
www.harnett.org
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HARNETT COUNTY REGISTER OF DEEDS
305 W. CORNELIUS HARNETT BLVD., SUITE 200
LILLINGTON, NC 27546
(910)893-7540
Receipt Time: 07/30/2018 03:24:30 PM Receipt#: 12085
Issued To: COUNTY OF HARNETT
Documents
# Type #Pages Quantity Reference# Book/Page Amount
1 RESOLUTION 3 1 2018010955 3626 892 $26.00
Total : $26.00
Payments
# Type Payment# Amount NSF
1 CHECK 587559 $26.00
Total Payments: $26.00
THANK YOU
KIMBERLY S. HARGROVE
REGISTER OF DEEDS
1