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Primary Sponsor

Last Action

Ref To Com On Rules and Operations of the Senate2026-04-22

Vote Breakdown

No floor votes recorded.

Plain Language Summary

This bill creates a special taxing district in Beaufort County (outside the City of Washington) that can levy a room occupancy tax of up to 6% on hotel and rental accommodations. Revenue from this tax would be managed by a Tourism Development Authority, with at least two-thirds used for travel and tourism promotion and the remainder for tourism-related expenditures within the district.

Arguments in Favor

• •Supporters argue this bill allows rural areas of Beaufort County to fund tourism development and marketing that can attract visitors and boost the local economy.
• •The revenue generated stays within the district and benefits local tourism businesses, hotels, and related industries.
• •It provides a dedicated funding source for tourism infrastructure and promotion without relying on general county funds or property taxes.

Arguments Against

• •Opponents may be concerned that the tax could discourage visitors from staying in accommodations within the district, potentially harming hotel owners and tourism businesses subject to the tax.
• •There are also questions about whether a 6% occupancy tax is competitive compared to surrounding areas, and whether the tax could shift business to the incorporated City of Washington or neighboring counties with lower rates.