HomeMy WebLinkAboutAgenda - 06-24-2008-4llORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 24, 2008
Action Agenda
Item No. ~ - A (
SUBJECT: Orange County Occupancy Tax Levy
DEPARTMENT: Visitor's Bureau
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
INFORMATION CONTACT:
Willie Best, Assist. County Manager,
(919) 245-2308
Brian Ferrell, County Attorney,
(919) 732-2196
PURPOSE: To approve resolution to increase the Orange County Occupancy Tax Levy.
BACKGROUND: The Board of County Commissioners on May 1, 2008 approved an increase
in the Orange County Hotel Occupancy Tax to three (3%) without a resolution levying the tax.
The occupancy tax enabling legislation requires the BOCC adopt a resolution to properly levy
the tax for collection.
FINANCIAL. IMPACT: None
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution to be in compliance with a technical statutory requirement and authorize the Chair to
sign.
2
ORANGE COUNTY BOARD OF COMMISSIONERS
RESOLUTION TO INCREASE THE ORANGE COUNTY OCCUPANCY TAX LEVY
WHEREAS, Senate Bill 622, 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.
Barry Jacobs, Chair
Orange County Board of Commissioners