Nash/Rocky Mount Occupancy Tax Changes.

The effective date for the tax reduction was clarified to apply to accommodations occupied on or after October 1, 2026, and includes a 'sunset' clause stating the reduction does not affect taxes attached before that date.

New provisions require Nash County to remit any unspent two percent occupancy tax funds held by the City of Rocky Mount to the new Rocky Mount District R Tourism Development Authority upon its creation.

The document was updated from a 'Fourth Edition Engrossed' draft to a 'Ratified Bill' with minor text cleanup and formatting adjustments to resolve inconsistencies in the original draft.

The short title and the operative text of the act were changed to remove references to Haywood, Beaufort, and Cherokee counties, limiting the legislation to Nash County and the Rocky Mount District.

The bill was reclassified from a general 'Various Occupancy Tax Changes' to a specific 'Nash/Rocky Mount Occupancy Tax Changes' to reflect the narrowed jurisdiction.

The version number was updated from Edition 3 to Edition 4, and the footer identifier was changed from H332-v-3 to H332-v-4.

A portion of the text regarding the effective date and occupancy rules was truncated, cutting off the word 'after' in the phrase 'on or after that date'.

The bill's title and scope were changed to include Haywood, Beaufort, and Cherokee counties, and the City of Rocky Mount in addition to Nash County.

The effective date for the room occupancy tax reduction was changed from July 1, 2025, to October 1, 2026.

The bill number and version date were updated to reflect the new Senate Finance Committee adoption date of June 18, 2026.

Added authorization for the creation of a new 'Rocky Mount District R' and a three percent room occupancy tax for that district.

Modified the distribution of tax revenue to clarify that funds from the additional tax go to the City of Rocky Mount, while the base tax goes to the Nash County Tourism Development Authority.

Expanded the definition of 'tourism-related expenditures' to explicitly include convention facilities and tourism-related capital expenditures.

Added new requirements for the Tourism Development Authority membership, including a prohibition on elected officials serving and a requirement that at least half the members be actively involved in tourism promotion.

Added a specific effective date of July 1, 2025, for the new tax provisions.

Removed amendment-specific headers and signatures, replacing them with the standard General Assembly bill header and sponsor information.

Added the complete text of the bill, including the 3% base tax rate, an additional 2% optional tax, and detailed definitions for how tax revenue must be spent.

Established requirements for a Tourism Development Authority, including member composition rules and reporting obligations.

Defined specific terms like 'net proceeds' and 'tourism-related expenditures' to guide how funds are collected and spent.

The short title was changed from 'Modify Nash County Occupancy Tax' to 'Nash/Rocky Mount Occupancy Tax Changes' to reflect the addition of the new district.

The act's purpose statement was rewritten to explicitly state that it creates 'Rocky Mount District R' in addition to modifying the occupancy tax.

The effective date section was rewritten to standardize the language stating the act is effective when it becomes law.