About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

2003 North Carolina Attorney General Reports and Opinions 1 (2003)

handle is hein.sag/sagnc0040 and id is 1 raw text is: Reply to: Revenue Section Telephone: (919) 716-6550 Fax: (919) 715-3550 23 January 2003 Rebecca Eggers-Gryder Eggers, Eggers, Eggers, and Eggers Attorneys and Counselors at Law Post Office Box 248 Boone, North Carolina 28807 Re: Advisory Opinion: Authority of Town of Seven Devils to Levy an Occupancy Tax; Sess. Law 2002-94 Dear Ms. Eggers-Gryder: You have requested our opinion as to whether the Town of Seven Devils has authority to levy a total of 6% occupancy tax in Watagua county under Senate Bill 1195, entitled T~n Act to Authorize the Towns in Avery County to Levy an Additional 3% Occupancy Tax.9 A copy of S.B. 1195 (Sess. Law 2002-94) is attached hereto as Exhibit A. For the reasons which follow, we agree with your conclusion that the bill may not, in fact, authorize the levying of the tax throughout the entire town of Seven Devils and may therefore run afoul of the uniformity provision of the North Carolina Constitution. Section 16.2(a) of Chapter 439 of the 2001 Session Laws authorized certain cities to levy a 3% room occupancy tax. The scope of the grant of authority is as follows: TmThis section applies only to cities in Avery County that are not otherwise authorized to levy a room occupancy tax.9 Sess. Law 2001-439, o 16.2(a).' We understand that the Town of Seven Devils is located within both Avery and Watagua counties. The Town of Seven Devils is not otherwise authorized to levy an occupancy tax. Sess. Law 2002-94 added a new subsection granting cities that levy the tax under 0 16.2(a) authority to levy an additional 3% room occupancy tax. Sess. Law 2002-94, a 16.2(al). More specifically, you have inquired whether the legislative grant of authority to TL'ities in ' Avery county had been authorized to levy a 3% occupancy tax by Sess. Law 1993-472, as amended by Sess. Law 1997-410. Sess. Law 1993-472 was repealed by Sess. Law 2001-439, o 16.1. Watagua county is not authorized to levy a room occupancy tax.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most