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2018 SESSION

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SB 818 Transient occupancy tax; adds Rockingham County to list of counties that may impose.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Transient occupancy tax; Rockingham County. Adds Rockingham County to the list of counties that may impose a transient occupancy tax at a rate not to exceed 5%. The revenue attributable to a rate in excess of 2% shall be used solely for tourism and travel purposes. Under current law, all counties may impose a transient occupancy tax at a rate not to exceed 2%.


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