North Carolina legislation · 2025-2026 Session
North Carolina S484: Clarify Tourism-Related Expenditures.
Status: Signed into law, June 22, 2026
What the bill says
An act to clarify the appropriate use of proceeds of a room occupancy tax that may be used for tourism-related expenditures.
From the introduced text:
AN ACT TO CLARIFY THE APPROPRIATE USE OF PROCEEDS OF A ROOM OCCUPANCY TAX THAT MAY BE USED FOR TOURISM-RELATED EXPENDITURES. The General Assembly of North Carolina enacts: SECTION 1. G.S. 160A-215 reads as rewritten: "§ 160A-215. Uniform provisions for room occupancy taxes. ... (f1) Use. - The proceeds of a room occupancy tax shall not be used as follows: (1) for For development or construction of a hotel or another transient lodging facility. (2) For the proceeds of a room occupancy tax that may be used for tourism-related expenditures, for services ordinarily provided by a city for its residents, or for purposes that are designed for or primarily benefit residents of the city unless explicitly authorized by local act, including all of the following: a. Solid waste collection or disposal. b. Water supply, distribution, or treatment. c. Fire protection. d. Law enforcement, public safety services, or emergency services. e. Affordable housing. f. Education. (g) Applicability. - Subsection (c) of this section applies to all cities that levy an occupancy tax. To the extent subsection (c) conflicts with any provision of a local act, subsection (c) supersedes that provision. Subdivision (2) of subsection (f1) of this section applies to all cities that levy an occupancy tax. The remainder of this section applies only to Beech Mountain District W, to the …
Sponsors
- Moffitt, Timothy D. (R, 48) · primary sponsor
- Daniel, Warren (R, 46) · primary sponsor
- Britt, Danny Earl (R, 24) · primary sponsor
- Burgin, Jim (R, 12)
Latest actions
- : Ch. SL 2026-15
- : Signed by Gov. 6/22/2026
- : Pres. To Gov. 6/19/2026
- : Ratified
- : Ordered Enrolled
- : Concurred In H Com Sub
- : Placed on Today's Calendar
- : Withdrawn From Com
- : Ref To Com On Rules and Operations of the Senate
- : Regular Message Received For Concurrence in H Com Sub
Votes
- Clarify Tourism-Related Expenditures. Motion 9 To Concur (June 17, 2026): 46 yea, 1 nay, passed
- Clarify Tourism-Related Expenditures. Second Reading (June 2, 2026): 109 yea, 3 nay, passed
- Workplace Violence Prevention/Mass Picketing. Second Reading (May 7, 2025): 40 yea, 7 nay, passed
Subjects: TRESPASSING, COURTS, CIVIL PROCEDURE, PUBLIC, SAFETY, CIVIL ACTIONS, PROTESTS & DEMONSTRATIONS, WORK SAFETY
Common questions
- What is S484?
- S484 is a bill in the North Carolina Legislature (2025-2026 Session): Clarify Tourism-Related Expenditures.
- What does S484 do?
- In its own words: An act to clarify the appropriate use of proceeds of a room occupancy tax that may be used for tourism-related expenditures.
- What is the status of S484?
- Signed into law as of June 22, 2026. Latest action: Ch. SL 2026-15 (June 22, 2026).
- Who sponsored S484?
- Moffitt, Timothy D. (R, 48), with 3 co-sponsors.
- Where is the official record for S484?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S484
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.