unclassified
1 123
April 5, 2023 · Alleghany, NC
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Summary
The ordinance establishes a countywide occupancy tax of three percent on the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within Alleghany County. The tax is in addition to any State or local sales tax and is administered by the county. The revenue generated from the tax is distributed between the Alleghany County Chamber of Commerce and the county for tourist-related purposes.
Details
- Subject
- Occupancy tax
- Summary
- The ordinance establishes a countywide occupancy tax of three percent on the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within Alleghany County. The tax is in addition to any State or local sales tax and is administered by the county. The revenue generated from the tax is distributed between the Alleghany County Chamber of Commerce and the county for tourist-related purposes.
- Action Type
- new
- Vote Result
- passed
- Adoption Date
- 1991-08-05
- Enacting Body
- Alleghany County Board of Commissioners
- Effective Date
- 1991-10-01