North Carolina legislation · 2025-2026 Session
North Carolina S953: Cherokee County Occupancy Tax Modifications.
Status: In committee, May 4, 2026
What the bill says
An act to modify the cherokee county occupancy tax.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO MODIFY THE CHEROKEE COUNTY OCCUPANCY TAX. The General Assembly of North Carolina enacts: SECTION 1. Chapter 1055 of the 1983 Session Laws, as amended by Section 21(e) of S.L. 2007-527 and Section 1 of S.L. 2008-33, reads as rewritten: "Section 1. Occupancy Tax. - (a) Authorization and Scope. - The Cherokee County Board of Commissioners may levy a room occupancy and tourism development tax of three percent (3%) of the gross receipts derived from the rental of any room, lodging, or similar accommodation furnished by any hotel, motel, inn, tourist camp, or other similar place within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3). The occupancy 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. (b) Authorization of Additional Tax. - In addition to the tax authorized by subsection (a) of this section, the Cherokee County Board of Commissioners may levy an additional room occupancy tax of up to three percent (3%) of the gross receipts derived from the rental of accommodations taxable under subsection (a) of this section. The levy, collection, administration, and repeal of the tax authorized by this subsection shall be in accordance with the …
Sponsors
- Corbin, Kevin (R, 50) · primary sponsor
Latest actions
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Filed
Subjects: LOCAL, CHEROKEE, COUNTIES, COUNTY COMMISSIONERS, LOCAL GOVERNMENT, AUTHORITIES, MEMBERSHIP, TAXES, OCCUPANCY
Common questions
- What is S953?
- S953 is a bill in the North Carolina Legislature (2025-2026 Session): Cherokee County Occupancy Tax Modifications.
- What does S953 do?
- In its own words: An act to modify the cherokee county occupancy tax.
- What is the status of S953?
- In committee as of May 4, 2026. Latest action: Ref To Com On Rules and Operations of the Senate (May 4, 2026).
- Who sponsored S953?
- Corbin, Kevin (R, 50).
- Where is the official record for S953?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S953
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.