North Carolina legislation · 2025-2026 Session
North Carolina H240: Currituck/NH Beach Towns/J'ville OT.
Status: Signed into law, June 18, 2026
What the bill says
An act to make occupancy tax changes for currituck county, the new hanover beach towns, and the city of jacksonville.
From the enrolled text:
AN ACT TO MAKE OCCUPANCY TAX CHANGES FOR CURRITUCK COUNTY, THE NEW HANOVER BEACH TOWNS, AND THE CITY OF JACKSONVILLE. The General Assembly of North Carolina enacts: PART I. CURRITUCK COUNTY OCCUPANCY TAX CHANGES SECTION 1.(a) Section 1 of Chapter 209 of the 1987 Session Laws, as amended by Chapter 155 of the 1991 Session Laws, S.L. 1999-155, S.L. 2004-95, and Section 60(s) of S.L. 2013-414, reads as rewritten: "Section 1. Occupancy tax. (a) Authorization and scope. Scope. - The Currituck County Board of Commissioners may levy a room occupancy tax of three percent (3%) of the gross receipts derived from the rental of any room, lodging, or similar an accommodation furnished by a hotel, motel, inn, or similar place within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax is in addition to any State or local sales tax. (a1) Additional occupancy tax. Occupancy Tax. - In addition to the tax authorized by subsection (a) of this section, the Currituck County Board of Commissioners may levy a room occupancy tax of one percent (1%) of the gross receipts derived from the rental of accommodations taxable under subsection (a). (a) of this section. The levy, collection, administration, and repeal of the tax authorized by this subsection shall be in accordance with the …
Sponsors
- Carver, Todd (R, 95) · primary sponsor
Latest actions
- : Ch. SL 2026-7
- : Ratified
- : Ordered Enrolled
- : Concurred In S Com Sub
- : Placed On Cal For 06/17/2026
- : Cal Pursuant 36(b)
- : Special Message Received For Concurrence in S Com Sub
- : Special Message Sent To House
- : Passed 3rd Reading
- : Passed 2nd Reading
Votes
- Currituck/NH Beach Towns/J'ville OT. M11 Concur (June 17, 2026): 111 yea, 1 nay, passed
- Davidson Charter Consolidation. Third Reading (March 26, 2025): 112 yea, 0 nay, passed
- Davidson Charter Consolidation. Second Reading (March 25, 2025): 116 yea, 0 nay, passed
Subjects: LOCAL, COUNTIES, LOCAL GOVERNMENT, MORTGAGE BROKERS & BANKERS, SESSION LAWS, MECKLENBURG COUNTY, IREDELL COUNTY, DAVIDSON
Common questions
- What is H240?
- H240 is a bill in the North Carolina Legislature (2025-2026 Session): Currituck/NH Beach Towns/J'ville OT.
- What does H240 do?
- In its own words: An act to make occupancy tax changes for currituck county, the new hanover beach towns, and the city of jacksonville.
- What is the status of H240?
- Signed into law as of June 18, 2026. Latest action: Ch. SL 2026-7 (June 18, 2026).
- Who sponsored H240?
- Carver, Todd (R, 95).
- Where is the official record for H240?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H240
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.