North Carolina legislation · 2025-2026 Session
North Carolina H332: Nash/Rocky Mount Occupancy Tax Changes.
Status: Signed into law, July 2, 2026
What the bill says
An act to modify nash county's occupancy tax, to create rocky mount district r, and to authorize the district to levy an occupancy tax of up to two percent (2%).
From the enrolled text:
AN ACT TO MODIFY NASH COUNTY'S OCCUPANCY TAX, TO CREATE ROCKY MOUNT DISTRICT R, AND TO AUTHORIZE THE DISTRICT TO LEVY AN OCCUPANCY TAX OF UP TO TWO PERCENT (2%). The General Assembly of North Carolina enacts: PART I. NASH COUNTY OCCUPANCY TAX CHANGES SECTION 1.1.(a) Sections 1 and 2 of Chapter 32 of the 1987 Session Laws, as amended by S.L. 1993-545, S.L. 1997-255, and S.L. 2001-349, read as rewritten: "Section 1. Occupancy tax. - (a) Authorization and scope. - The Nash 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. This tax does not apply to accommodations furnished by nonprofit charitable, educational, or religious organizations. (a1) Authorization of Additional Tax. - In addition to the tax authorized by subsection (a) of this section, the Nash County Board of Commissioners may levy an additional room occupancy tax of up to two percent (2%) of the gross receipts derived from the rental of accommodations taxable under subsection (a). The levy, collection, administration, …
Sponsors
- Chesser, Allen (R, 25) · primary sponsor
- Willingham, Shelly (D, 23)
Latest actions
- : Ch. SL 2026-35
- : Ratified
- : Ordered Enrolled
- : Concurred In S Com Sub
- : Ruled Not Material By Speaker
- : Placed On Cal For 07/02/2026
- : Cal Pursuant 36(b)
- : Ruled Material
- : Special Message Received For Concurrence in S Com Sub
- : Special Message Sent To House
Votes
- Nash/Rocky Mount Occupancy Tax Changes. M11 Concur (July 2, 2026): 108 yea, 0 nay, passed
- Various Occupancy Tax Changes. Third Reading (July 1, 2026): 46 yea, 1 nay, passed
- Various Occupancy Tax Changes. Second Reading (June 30, 2026): 48 yea, 1 nay, passed
- Various Occupancy Tax Changes. Amendment 1 (June 30, 2026): 48 yea, 1 nay, passed
- Nash/Rocky Mount District Occupancy Tax. Third Reading (June 10, 2025): 109 yea, 2 nay, passed
- Nash/Rocky Mount District Occupancy Tax. Second Reading (June 4, 2025): 105 yea, 1 nay, passed
Subjects: LOCAL, COUNTIES, LOCAL GOVERNMENT, AUTHORITIES, TAXES, OCCUPANCY, HOTELS & MOTELS, TRAVEL & TOURISM, TOURISM DEVELOPMENT AUTHORITIES
Common questions
- What is H332?
- H332 is a bill in the North Carolina Legislature (2025-2026 Session): Nash/Rocky Mount Occupancy Tax Changes.
- What does H332 do?
- In its own words: An act to modify nash county's occupancy tax, to create rocky mount district r, and to authorize the district to levy an occupancy tax of up to two percent (2%).
- What is the status of H332?
- Signed into law as of July 2, 2026. Latest action: Ch. SL 2026-35 (July 2, 2026).
- Who sponsored H332?
- Chesser, Allen (R, 25), with 1 co-sponsor.
- Where is the official record for H332?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H332
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.