Bill Text: NC H379 | 2015-2016 | Regular Session | Amended
Bill Title: Simplify OT Collection by Intermediaries
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2015-03-30 - Ref To Com On Finance [H379 Detail]
Download: North_Carolina-2015-H379-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2015
H 1
HOUSE BILL 379*
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Short Title: Simplify OT Collection by Intermediaries. |
(Public) |
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Sponsors: |
Representatives Howard and Setzer (Primary Sponsors). For a complete list of Sponsors, refer to the North Carolina General Assembly Web Site. |
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Referred to: |
Finance. |
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March 30, 2015
A BILL TO BE ENTITLED
AN ACT to simplify the reporting and remittance requirements for sales tax and occupancy tax on accommodations rented through intermediaries.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑164.4F reads as rewritten:
"§ 105‑164.4F.
Accommodation rentals.charges.
(a) Definition.Definitions. – The
following definitions apply in this section:
(1) Accommodation. – A hotel room, a motel room, a
residence, a cottage, a residence or a cottage, or any part thereof, or
a similar lodging facility for occupancy by an individual.
(2) Facilitator. – A person who is not a rental
agent and who contracts with a provider of an accommodation to market the
accommodation and to accept payment from the consumer for the accommodation.Accommodation
charge. – The sales price of or gross receipts derived from an accommodation,
including any accommodation intermediary fee, excluding sales and use tax and local
occupancy tax.
(3) Rental agent. – The term includes a real estate
broker, as defined in G.S. 93A‑2.Accommodation intermediary.
– A person, other than an accommodation provider, that charges or facilitates an
accommodation charge. An accommodation intermediary includes a rental agent, an
online travel company, or a short‑term rental listing service as defined
in G.S. 66‑450. An accommodation intermediary does not include a third
party or affiliate that collects or processes, on behalf of an accommodation
intermediary, a payment for an accommodation charge.
(4) Accommodation intermediary fee. – A fee, by whatever name called, for an accommodation that is in excess of the discount accommodation charge. It does not include any commission paid by an accommodation provider to an accommodation intermediary that is not included in the accommodation charge.
(5) Accommodation provider. – A person that furnishes an accommodation for compensation. The term "furnishes" includes the sale, use, or possession or the right to use or possess.
(6) Discount accommodation charge. – The amount charged by an accommodation provider to an accommodation intermediary, excluding sales and use tax or local occupancy tax.
(7) Local occupancy tax. – A tax imposed on an accommodation charge by the governing board of a taxing district pursuant to a local act.
(8) Net proceeds. – As defined in G.S. 105‑472(a), except that when the term is used in reference to local occupancy tax, the term "county" is substituted with the term "taxing district."
(9) Taxing district. – A county, city, or other taxing district authorized to levy a local occupancy tax pursuant to a local act.
(b) Sales Tax. – The gross receipts derived
from the rental of an An accommodation arecharge is
taxed at the general rate set in G.S. 105‑164.4. Gross receipts
derived from the rental of an accommodation include the sales price of the
rental of the accommodation. The sales price of the rental of an accommodation
is determined as if the rental were a rental of tangible personal property. The
sales price of the rental of an accommodation marketed by a facilitator
includes charges designated as facilitation fees and any other charges
necessary to complete the rental.The tax is due and payable by the
retailer in accordance with G.S. 105‑164.16. For purposes of the tax
imposed by this section, the retailer is the applicable person listed below:
(1) The accommodation provider, if the accommodation provider charges the accommodation charge.
(2) The accommodation intermediary, if an accommodation intermediary charges the accommodation charge.
(c) Facilitator Transactions. – A facilitator must
report to the retailer with whom it has a contract the sales price a consumer
pays to the facilitator for an accommodation rental marketed by the
facilitator. A retailer must notify a facilitator when an accommodation rental
marketed by the facilitator is completed, and the facilitator must send the
retailer the portion of the sales price the facilitator owes the retailer and
the tax due on the sales price no later than 10 days after the end of each
calendar month. A facilitator that does not send the retailer the tax due on
the sales price is liable for the amount of tax the facilitator fails to send.
A facilitator is not liable for tax sent to a retailer but not remitted by the
retailer to the Secretary. Tax payments received by a retailer from a
facilitator are held in trust by the retailer for remittance to the Secretary.
A retailer that receives a tax payment from a facilitator must remit the amount
received to the Secretary. A retailer is not liable for tax due but not received
from a facilitator. The requirements imposed by this section on a retailer and
a facilitator are considered terms of the contract between the retailer and the
facilitator.Local Occupancy Tax. – The sales price of or the gross
receipts derived from an accommodation charge are subject to local occupancy
tax if the taxing district in which the accommodation is located levies a local
occupancy tax. The taxes are due and payable by the retailer as follows:
(1) If the retailer is an accommodation provider, the local occupancy tax must be remitted to the taxing district in accordance with G.S. 160A‑215 or G.S. 153A‑155, as applicable.
(2) If the retailer is an accommodation intermediary, the local occupancy tax must be remitted to the Secretary in accordance with G.S. 105‑164.16, except that references to "sales and use tax" or "sales tax" are substituted with the term "local occupancy tax."
(d) Rental Agent. – A person who, by written
contract, agrees to be the rental agent for the provider of an accommodation is
considered a retailer under this Article and is liable for the tax imposed by
this section. The liability of a rental agent for the tax imposed by this
section relieves the provider of the accommodation from liability.
(e) Exemptions. – The tax imposed by this
section does not apply to the following:
(1) A private residence, cottage, or similar
accommodation that is rented Accommodation charges for an accommodation for
fewer than 15 days in a calendar year other than a private residence,
cottage, or similar an accommodation listed with a real estate
broker or agent.an accommodation intermediary.
(2) An accommodation supplied charge to
the same person for a period of 90 or more continuous days.
(3) An accommodation arranged or provided furnished
to a person by a school, camp, or similar entity where a tuition or fee is
charged to the person for enrollment in the school, camp, or similar entity.
(e) Liability. – The liability of an accommodation intermediary for the taxes imposed or administered by this section relieves the accommodation provider from liability for those taxes. However, nothing in this section relieves the accommodation provider from liability for tax due on any charges made by the accommodation provider that are in addition to the accommodation charge.
(f) Distribution. – The Secretary must distribute the net proceeds of the taxes imposed or administered by this section as provided in this subsection. The General Assembly finds that the revenue distributed under this section is local revenue, not a State expenditure, for the purpose of Section 5(3) of Article III of the North Carolina Constitution. Therefore, the Governor may not reduce or withhold the distribution. The net proceeds shall be distributed as follows:
(1) The local sales and use tax must be distributed to the counties and cities in accordance with Subchapter VIII of this Chapter.
(2) The local occupancy tax must be distributed, on a quarterly basis, to the taxing districts. The governing board of a taxing district must distribute and use the net proceeds of the local occupancy tax in accordance with the local act authorizing the distribution and use of the local occupancy tax. To the extent this subdivision conflicts with any provision of a local act, this subdivision supersedes that provision.
(g) Publication of Local Occupancy Tax Rates. – A taxing district must provide to the Secretary, by October 1 of each year, the local occupancy rate in that district beginning on the following January 1. The Secretary must publish on its Web site a list of local occupancy tax rates for each taxing district that reflects the local occupancy tax rate applicable to an accommodation charge in each taxing district by December 1. A person who relies on the information provided is not liable for underpayments of tax attributable to erroneous information provided by the Secretary."
SECTION 2. G.S. 105‑164.3(36) reads as rewritten:
"(36) Sale or selling. – The transfer for
consideration of title, license to use or consume, or possession of tangible
personal property or digital property or property, the
performance for consideration of a service. service, or the
furnishing of an accommodation. The transfer or performance may be
conditional or in any manner or by any means. The term includes the following:
a. Fabrication of tangible personal property for consumers by persons engaged in business who furnish either directly or indirectly the materials used in the fabrication work.
b. Furnishing or preparing tangible personal property consumed on the premises of the person furnishing or preparing the property or consumed at the place at which the property is furnished or prepared.
c. A transaction in which the possession of the property is transferred but the seller retains title or security for the payment of the consideration.
d. A lease or rental.
e. Transfer of a digital code."
SECTION 3. G.S. 105‑228.90(b)(7) reads as rewritten:
"(7) Tax. – A tax levied or administered under Subchapter I, V, or VIII of this Chapter, the primary forest product assessment levied under Article 12 of Chapter 113A of the General Statutes, or an inspection tax levied under Article 3 of Chapter 119 of the General Statutes. Unless the context clearly requires otherwise, the term "tax" includes penalties and interest as well as the principal amount."
SECTION 4. G.S. 160A‑215 reads as rewritten:
"§ 160A‑215.
Uniform provisions for room local occupancy taxes.
(a) Scope.Authorization. – This
section applies only to municipalities the The General Assembly has
authorized may authorize a city to levy room a local occupancy
taxes. tax. For the purpose of this section, the term "city"
means a municipality.
(b) Levy. – A room local occupancy tax
may be levied only by resolution, after not less than 10 days' public notice
and after a public hearing held pursuant thereto. A room local occupancy
tax shall become becomes effective on the date specified in
the resolution levying the tax. That date must be the first day of a calendar
month, however, and may not be earlier than the first day of the second month January
1 and the date may not be earlier than 90 days after the date the
resolution is adopted. Upon adoption of a resolution levying a local
occupancy tax, the governing board of the city must deliver a certified copy of
the resolution to the Secretary of Revenue within 10 days of the adoption of
the resolution. As used in this section, the term "levy" refers to the
initial levy of a local occupancy tax or the increase of an existing local
occupancy tax.
(b1) Rate Change. – A city may only change the local occupancy tax rate, whether by levy under subsection (b) of this section or by repeal or reduction under subsection (f) of this section, once every two years.
(b2) Scope. – The local occupancy tax applies to the same sales price of or gross receipts derived from an accommodation charge on which the State sales tax is imposed under Article 5 of Chapter 105 of the General Statutes.
If a taxable accommodation is furnished as part of a package, the bundled transaction provisions in G.S. 105‑164.4D apply in determining the sales price of the taxable accommodation. If those provisions do not address the type of package offered, the person offering the package may determine an allocated price for each item in the package based on a reasonable allocation of revenue that is supported by the person's business records kept in the ordinary course of business and calculate tax on the allocated price of the taxable accommodation.
(c) Collection.Collection and Remittance.
– A retailer who is required to remit to the Department of Revenue the State
sales tax imposed by G.S. 105‑164.4(a)(3) on accommodations collector
of local occupancy tax is an accommodation provider or an accommodation
intermediary, as defined in G.S. 105‑164.4F. A collector of local
occupancy tax has the same responsibility and liability for the local occupancy
tax as the collector has under the State sales tax on accommodation charges. The
local occupancy tax must be separately stated on the invoice or other
documentation given to the purchaser and is held in trust for and on account of
the taxing city.
A collector of local occupancy tax is required to
remit a room occupancy the tax to the taxing city on and
after the effective date of the levy of the room occupancy tax. The room
occupancy tax applies to the same gross receipts as the State sales tax on
accommodations and is calculated in the same manner as that tax. tax as
provided in this subsection. A return must be filed with the appropriate entity
on a form and in the manner prescribed by the entity. The entity to which the
local occupancy tax is remitted is as follows:
(1) If the collector of local occupancy tax is an accommodation provider, the local occupancy tax must be remitted to the taxing city.
(2) If the collector of local occupancy tax is an accommodation intermediary, the local occupancy tax must be remitted to the Department of Revenue.
A rental agent or a facilitator, as defined in G.S. 105‑164.4(a)(3),
has the same responsibility and liability under the room occupancy tax as the
rental agent or facilitator has under the State sales tax on accommodations.
If a taxable accommodation is furnished as part of a
package, the bundled transaction provisions in G.S. 105‑164.4D apply
in determining the sales price of the taxable accommodation. If those
provisions do not address the type of package offered, the person offering the
package may determine an allocated price for each item in the package based on
a reasonable allocation of revenue that is supported by the person's business
records kept in the ordinary course of business and calculate tax on the
allocated price of the taxable accommodation.
A retailer must separately state the room occupancy tax.
Room occupancy taxes paid to a retailer are held in trust for and on account of
the taxing city.
The taxing city shall design and furnish to all
appropriate businesses and persons in the city the necessary forms for filing
returns and instructions to ensure the full collection of the tax. An operator
of a business who collects a room occupancy tax may deduct from the amount
remitted to the taxing city a discount equal to the discount the State allows
the retailer for State sales and use tax.
(d) Administration. – The taxing city shall
administer a room occupancy tax it levies. Local occupancy tax is administered
by the entity to which the tax is required to be remitted under this section as
follows:
(1) Taxing city. – If a local occupancy tax
is required to be remitted to the taxing city, the A room occupancy tax
is due and payable to the city finance officer in monthly installments on or
before the 20th day of the month following the month in which the tax accrues. Every
person, firm, corporation, or association liable for the tax shall, A
return must be filed with the taxing city on or before the 20th day of each
month, prepare and render a return month on a form prescribed by
the taxing city. The return shall state the total gross receipts derived in the
preceding month from rentals charges upon which the tax is
levied. A room local occupancy tax return filed with the city
finance officer is not a public record and may not be disclosed except in
accordance with G.S. 153A‑148.1 or G.S. 160A‑208.1.
(2) Department of Revenue. – If a local occupancy tax is required to be remitted to the Department of Revenue, the Department must administer the tax in accordance with G.S. 105‑164.4F.
(e) Penalties. – A person, firm, corporation, or
association who fails or refuses to file a room local occupancy
tax return or pay a room local occupancy tax as required by law
is subject to the civil and criminal penalties set by G.S. 105‑236
for failure to pay or file a return for State sales and use taxes. The
governing board of the taxing city has the same authority to waive the
penalties for a room local occupancy tax that the Secretary of
Revenue has to waive the penalties for State sales and use taxes.
(f) Repeal or Reduction. – A room local occupancy
tax levied by a city may be repealed or reduced by a resolution adopted by the
governing body of the city. Repeal or reduction of a room occupancy tax
shall become effective on the first day of a month and may not become effective
until the end of the fiscal year in which the resolution was adopted. city
in accordance with the conditions listed in this subsection. Repeal or
reduction of a room local occupancy tax does not affect a
liability for a tax that was attached before the effective date of the repeal
or reduction, nor does it affect a right to a refund of a tax that accrued
before the effective date of the repeal or reduction. Upon adoption of a
resolution repealing or reducing the tax, the governing board of the city must
deliver a certified copy of the resolution to the Secretary of Revenue within
10 days of the adoption of the resolution. The conditions are:
(1) It must become effective on January 1.
(2) The resolution must be adopted at least 90 days prior to the effective date of the repeal.
(3) It is subject to the limitation in subsection (b1) of this section.
(f1) Use. – The proceeds of a room local occupancy
tax shall not be used for development or construction of a hotel or another
transient lodging facility.
(g) Applicability. – Subsection (c) Subsections
(b1), (b2), (c), and (f1) of this section applies apply to
all cities that levy an a local occupancy tax. To the extent
subsection (c) conflicts with any provision of a local act, subsection (c)
supersedes that provision. Any provision of a local act that conflicts
with subsection (b1), (b2), (c), or (f1) of this section is superseded by this
section. The remainder of this section applies only to Beech Mountain
District W, to the Cities of Belmont, Conover, Eden, Elizabeth City, Gastonia,
Goldsboro, Greensboro, Hickory, High Point, Jacksonville, Kings Mountain,
Lenoir, Lexington, Lincolnton, Lowell, Lumberton, Monroe, Mount Airy, Mount
Holly, Reidsville, Roanoke Rapids, Salisbury, Shelby, Statesville, Washington,
and Wilmington, to the Towns of Ahoskie, Beech Mountain, Benson, Bermuda Run,
Blowing Rock, Boiling Springs, Boone, Burgaw, Carolina Beach, Carrboro,
Cooleemee, Cramerton, Dallas, Dobson, Elkin, Fontana Dam, Franklin, Grover,
Hillsborough, Jonesville, Kenly, Kure Beach, Leland, McAdenville, Mocksville,
Mooresville, Murfreesboro, North Topsail Beach, Pembroke, Pilot Mountain,
Ranlo, Robbinsville, Selma, Smithfield, St. Pauls, Swansboro, Troutman, Tryon,
West Jefferson, Wilkesboro, Wrightsville Beach, Yadkinville, and Yanceyville,
and to the municipalities in Avery and Brunswick Counties."
SECTION 5. G.S. 153A‑155 reads as rewritten:
§ 153A‑155. Uniform provisions for room local
occupancy taxes.
(a) Scope.Authorization. – This
section applies only to counties the The General Assembly has
authorized may authorize a county to levy room occupancy taxes.a
local occupancy tax.
(b) Levy. – A room local occupancy tax
may be levied only by resolution, after not less than 10 days' public notice
and after a public hearing held pursuant thereto. A room local occupancy
tax shall become becomes effective on the date specified in
the resolution levying the tax. That date must be the first day of a calendar
month, however, and may not be earlier than the first day of the second month January
1 and the date may not be earlier than 90 days after the date the
resolution is adopted. Upon adoption of a resolution levying the tax, the
governing board of the county must deliver a certified copy of the resolution
to the Secretary of Revenue within 10 days of the adoption of the resolution. As
used in this section, the term "levy" refers to the initial levy of a
local occupancy tax or the increase of an existing local occupancy tax.
(b1) Rate Change. – A county may only change the local occupancy tax rate, whether by levy under subsection (b) of this section or by repeal or reduction under subsection (f) of this section, once every two years.
(b2) Scope. – The local occupancy tax applies to the same sales price of or gross receipts derived from an accommodation charge on which the State sales tax is imposed under Article 5 of Chapter 105 of the General Statutes.
If a taxable accommodation is furnished as part of a package, the bundled transaction provisions in G.S. 105‑164.4D apply in determining the sales price of the taxable accommodation. If those provisions do not address the type of package offered, the person offering the package may determine an allocated price for each item in the package based on a reasonable allocation of revenue that is supported by the person's business records kept in the ordinary course of business and calculate tax on the allocated price of the taxable accommodation.
(c) Collection.Collection and Remittance.
– A retailer who is required to remit to the Department of Revenue the State
sales tax imposed by G.S. 105‑164.4(a)(3) on accommodations collector
of local occupancy tax is an accommodation provider or an accommodation
intermediary, as defined in G.S. 105‑164.4F. A collector of local
occupancy tax has the same responsibility and liability for the local occupancy
tax as the collector has under the State sales tax on accommodation charges.
The local occupancy tax must be separately stated on the invoice or other
documentation given to the purchaser and is held in trust for and on account of
the taxing county.
A collector of local occupancy tax is required to
remit a room occupancy the tax to the taxing county on and
after the effective date of the levy of the room occupancy tax. The room
occupancy tax applies to the same gross receipts as the State sales tax on
accommodations and is calculated in the same manner as that tax. tax as
provided in this subsection. A return must be filed with the appropriate entity
on a form prescribed by the entity and in the manner prescribed by the entity.
The entity to which the local occupancy tax is remitted is as follows:
(1) If the collector of local occupancy tax is an accommodation provider, the local occupancy tax must be remitted to the taxing county.
(2) If the collector of local occupancy tax is an accommodation intermediary, the local occupancy tax must be remitted to the Department of Revenue.
A rental agent or a facilitator, as defined in G.S. 105‑164.4(a)(3),
has the same responsibility and liability under the room occupancy tax as the
rental agent or facilitator has under the State sales tax on accommodations.
If a taxable accommodation is furnished as part of a
package, the bundled transaction provisions in G.S. 105‑164.4D apply
in determining the sales price of the taxable accommodation. If those
provisions do not address the type of package offered, the person offering the
package may determine an allocated price for each item in the package based on
a reasonable allocation of revenue that is supported by the person's business
records kept in the ordinary course of business and calculate tax on the
allocated price of the taxable accommodation.
A retailer must separately state the room occupancy tax.
Room occupancy taxes paid to a retailer are held in trust for and on account of
the taxing county.
The taxing county shall design and furnish to all
appropriate businesses and persons in the county the necessary forms for filing
returns and instructions to ensure the full collection of the tax. A retailer
who collects a room occupancy tax may deduct from the amount remitted to the
taxing county a discount equal to the discount the State allows the retailer
for State sales and use tax.
(d) Administration. – The taxing county shall
administer a room occupancy tax it levies. A room occupancyLocal
occupancy tax is administered by the entity to which the tax is required to be remitted
under this section as follows:
(1) Taxing county. – If a local occupancy tax
is required to be remitted to the taxing county, the tax is due and payable
to the county finance officer in monthly installments on or before the 20th day
of the month following the month in which the tax accrues. Every person,
firm, corporation, or association liable for the tax shall, A return
must be filed with the taxing county on or before the 20th day of each month,
prepare and render a return month on a form prescribed by the taxing
county. The return shall state the total gross receipts derived in the
preceding month from rentals charges upon which the tax is
levied. A room local occupancy tax return filed with the county
finance officer is not a public record and may not be disclosed except in
accordance with G.S. 153A‑148.1 or G.S. 160A‑208.1.
(2) Department of Revenue. – If a local occupancy tax is required to be remitted to the Department of Revenue, the Department must administer the tax in accordance with G.S. 105‑164.4F.
(e) Penalties. – A person, firm, corporation, or
association who fails or refuses to file a room local occupancy
tax return or pay a room local occupancy tax as required by law
is subject to the civil and criminal penalties set by G.S. 105‑236
for failure to pay or file a return for State sales and use taxes. The
governing board of the taxing county has the same authority to waive the
penalties for a room local occupancy tax that the Secretary of
Revenue has to waive the penalties for State sales and use taxes.
(f) Repeal or Reduction. – A room local occupancy
tax levied by a county may be repealed or reduced by a resolution adopted by
the governing body of the county. Repeal or reduction of a room occupancy
tax shall become effective on the first day of a month and may not become
effective until the end of the fiscal year in which the resolution was adopted.
county in accordance with the conditions listed in this subsection. Repeal
or reduction of a room local occupancy tax does not affect a
liability for a tax that was attached before the effective date of the repeal
or reduction, nor does it affect a right to a refund of a tax that accrued
before the effective date of the repeal or reduction. Upon adoption of a
resolution repealing or reducing the tax, the governing board of the county must
deliver a certified copy of the resolution to the Secretary of Revenue within
10 days of the adoption of the resolution. The conditions are:
(1) It must become effective on January 1.
(2) The resolution must be adopted at least 90 days prior to the effective date of the repeal.
(3) It is subject to the limitation in subsection (b1) of this section.
(f1) Use. – The proceeds of a room local occupancy
tax shall not be used for development or construction of a hotel or another
transient lodging facility.
(g) Applicability. – Subsection (c) Subsections
(b1), (b2), (c), and (f1) of this section applies apply to
all counties and county districts that levy an a local occupancy
tax. To the extent subsection (c) conflicts with any provision of a local
act, subsection (c) supersedes that provision. Any provision of a local
act that conflicts with subsection (b1), (b2), (c), or (f1) of this section is
superseded by this section. The remainder of this section applies only to
Alleghany, Anson, Brunswick, Buncombe, Burke, Cabarrus, Camden, Carteret,
Caswell, Chatham, Cherokee, Chowan, Clay, Craven, Cumberland, Currituck, Dare,
Davie, Duplin, Durham, Edgecombe, Forsyth, Franklin, Granville, Halifax,
Haywood, Henderson, Jackson, Madison, Martin, McDowell, Montgomery, Moore,
Nash, New Hanover, Northampton, Pasquotank, Pender, Perquimans, Person,
Randolph, Richmond, Rockingham, Rowan, Rutherford, Sampson, Scotland, Stanly,
Swain, Transylvania, Tyrrell, Vance, Washington, and Wilson Counties, to New
Hanover County District U, to Surry County District S, to Watauga County
District U, to Wilkes County District K, to Yadkin County District Y, and to
the Township of Averasboro in Harnett County and the Ocracoke Township Taxing
District."
SECTION 6. Chapter 66 of the General Statutes is amended by adding a new Article to read:
"Article 47.
"Short‑Term Rental Listing Services.
"§ 66‑450. Listing services to require sales tax registration number.
(a) Definitions. – The following definitions apply in this Article:
(1) Short‑term rental. – A residential dwelling unit offered for transient use by the owner of the residential dwelling unit without the use of a licensed real estate broker and that is subject to the sales tax on accommodation charges under G.S. 105‑164.4F.
(2) Short‑term rental listing service. – A business that maintains an Internet Web site or mobile application that lists and facilitates short‑term rentals.
(b) Registration Number. – Before listing a short‑term rental unit on its Internet Web site or mobile application, a short‑term rental listing service shall require the owner or operator of the short‑term rental unit to provide a valid registration number issued by the North Carolina Department of Revenue pursuant to G.S. 105‑164.29."
SECTION 7. Within 90 days of the effective date of this act, each taxing district, as defined in G.S. 105‑164.4F and enacted by Section 1 of this act, that levies a local occupancy tax on the effective date of this act must send to the Secretary of Revenue a certified copy of the resolution authorizing the levy of the local occupancy tax.
SECTION 8. This act becomes effective January 1, 2016, and applies to sales and use tax and local occupancy tax remitted on or after that date. The requirement under G.S. 105‑164.4F(g), as enacted by Section 1 of this act, that the Secretary of Revenue publish local occupancy tax rates on its Web site, must be met within six months after the effective date of this act.
