HomeMy WebLinkAboutRES-2008-047 Increase the Orange County Occupancy Tax Levy~~.~
ORANGE COUNTY BOARD OF COMMISSIONERS ~G 5 p`~(~Q ~-Q ~~
I
RESOLUTION TO INCREASE THE ORANGE COUNTY OCCUPANCY TAX LEVY
WHEREAS, Senate Bi11622, Chapter 392, of the 1991 Session Laws of the North
Carolina General Assembly authorizes the Board of County Commissioners, by
resolution, to levy a room occupancy tax of up to three percent (3%) on gross receipts
derived from the rental of any room, lodging, or similar accommodation in the County
subject to sales tax under G.S. 105-164.4(a)(3); and
WHEREAS, the current occupancy tax levied by the Board of County Commissioners is
two percent (2%); and
WHEREAS, on February 19, 2008, the Board of County Commissioners adopted a
"Resolution In Support Of Increasing The Orange County Hotel Occupancy Tax" to three
percent (3%); and
WHEREAS, on May 1, 2008, the Board of County Commissioners approved the
increase in the occupancy tax to three percent (3%); and
WHEREAS, Section 1 of Senate Bi11622, Chapter 392, of the 1991 Session Laws
requires the Orange County Board of Commissioners to levy the occupancy tax by
resolution;
NOW, THEREFORE, BE IT RESOLVED, that the Orange County Board of
Commissioners hereby increases the County's occupancy tax levy from two (2%) to (3%)
effective as of the 1st day of July, 2008.
This the ~ day of June 2008.