Haywood/Cherokee/Leland Occupancy Tax Modifications.

Added applicability to Cherokee County and the Town of Leland.

Added a new line indicating Senate Finance Committee adoption on June 23, 2026.

Updated the bill title and short description to reflect the expanded scope.

The bill's purpose changed from repealing the occupancy tax to increasing the county's authority to levy it and making administrative updates.

The tax structure was expanded from a single rate to a tiered system allowing for up to 6% total, including new 1% surcharges contingent on lower tiers being active.

Fund distribution rules were updated to require remitting proceeds to the Tourism Development Authority and specifying that at least two-thirds of funds must promote travel while one-third covers tourism-related expenditures.

New requirements mandate that the Tourism Development Authority be created via resolution and consist of 15 members, including specific representation from hotel owners.

New provisions require the tax revenue to be segregated into five separate accounts based on specific zip codes to ensure local distribution.

New definitions were added to clarify 'net proceeds' calculation and specific uses for 'promote travel and tourism' versus 'tourism-related expenditures'.

The bill header was updated to include the official session date and bill number formatting, and the sponsor list was replaced with a standard reference to the General Assembly website.