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Read. Follow. Verify.North Carolina authorizes Nash County and City of Rocky Mount to split occupancy tax revenue for tourism
Last action · July 2, 2026: Ch. SL 2026-35Sponsors: Allen Chesser and 1 other
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What This Bill Would Do
Nash County is authorized to levy an additional of up to two percent, with remitted to the City of Rocky Mount for approved by the Nash Tourism Development Authority. The measure specifies that net proceeds from the existing three percent tax go to the Nash Tourism Development Authority, which must spend at least two-thirds on promoting travel and tourism.
Changes how local lodging tax revenues are distributed between county tourism authorities and municipal projects, directing new tax streams to City of Rocky Mount tourism initiatives subject to county authority approval.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Nash County
Nash County is authorized to levy an additional room occupancy tax and handle administration and distribution of tax revenues.
City of Rocky Mount
The City of Rocky Mount receives net proceeds from the additional room occupancy tax for tourism-related expenditures.
Nash Tourism Development Authority
The Authority receives net proceeds from the base occupancy tax, must spend portions on tourism promotion, and must pre-approve the city's expenditures.
Operators of lodging facilities in Nash County
Hotels, motels, and inns must collect the room occupancy tax on gross receipts from room rentals.
Key Facts
- Nash County Board of Commissioners is authorized to levy an additional room occupancy tax of up to two percent of gross receipts from lodging rentals.
- Nash County must remit the net proceeds of the additional occupancy tax to the City of Rocky Mount for tourism-related expenditures within Nash County.
- Expenditures by the City of Rocky Mount from the additional tax must be specifically approved in advance by the Nash Tourism Development Authority.
- Nash County must remit net proceeds of the existing three percent occupancy tax to the Nash Tourism Development Authority.
Show all 7 facts
- The Nash Tourism Development Authority must spend at least two-thirds of its remitted funds to promote travel and tourism in Nash County, and the remainder on tourism-related expenditures.
- Net proceeds are defined as gross proceeds minus administrative costs, capped at three percent of the first $500,000 of gross proceeds collected each year and one percent of remaining gross receipts.
- The act takes effect when it becomes law.
Frequently Asked Questions
Who receives the revenue from the new additional occupancy tax?
What restrictions apply to how the City of Rocky Mount spends its occupancy tax revenue?
What else do you want to know?
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Votes, people, money & the original sourceWhere This Stands
Currently passed both. The next step in the legislative lifecycle is Law.
Procedural history
35 actions- Jul 2, 2026HouseOrdered Enrolled
- Jul 2, 2026HouseConcurred In S Com Sub
- Jul 2, 2026HouseRuled Not Material By Speaker
- Jul 1, 2026HousePlaced On Cal For 07/02/2026
- Jul 1, 2026HouseCal Pursuant 36(b)
- Jul 1, 2026HouseRuled Material
Show 29 earlier actions
- Jul 1, 2026HouseSpecial Message Received For Concurrence in S Com Sub
- Jul 1, 2026SenateSpecial Message Sent To House
- Jul 1, 2026SenateEngrossed
- Jul 1, 2026SenatePassed 3rd Reading
- Jun 30, 2026SenatePassed 2nd Reading
- Jun 30, 2026SenateAmend Adopted A1
- Jun 30, 2026SenatePlaced on Today's Calendar
- Jun 30, 2026SenateReptd Fav
- Jun 18, 2026SenateRe-ref Com On Rules and Operations of the Senate
- Jun 18, 2026SenateCom Substitute Adopted
- Jun 18, 2026SenateReptd Fav Com Substitute
- Jun 11, 2026SenateRe-ref to Finance. If fav, re-ref to Rules and Operations of the Senate
- Jun 11, 2026SenateWithdrawn From Com
- Jun 11, 2025SenateRef To Com On Rules and Operations of the Senate
- Jun 11, 2025SenatePassed 1st Reading
- Jun 11, 2025SenateRegular Message Received From House
- Jun 11, 2025HouseRegular Message Sent To Senate
- Jun 10, 2025HousePassed 3rd Reading
- Jun 4, 2025HousePlaced On Cal For 06/10/2025
- Jun 4, 2025HousePassed 2nd Reading
- Jun 4, 2025HouseAdded to Calendar
- Jun 4, 2025HouseCal Pursuant Rule 36(b)
- Jun 4, 2025HouseReptd Fav
- May 20, 2025HouseRe-ref Com On Rules, Calendar, and Operations of the House
- May 20, 2025HouseRuled Material
- May 20, 2025HouseReptd Fav Com Substitute
- Mar 10, 2025HouseRef to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
- Mar 10, 2025HousePassed 1st Reading
- Mar 6, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
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Sources
www.ncleg.gov
Analysis Score
0–100- Significance40How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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