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SB 803 North Carolina Senate · 2025-2026 Session

Beaufort Dist. B Occupancy Tax.

SB 803 creates a new taxing district in Beaufort County that covers all areas outside the city of Washington. This district allows the county to collect an additional occupancy tax of up to 6% on room rentals, which is separate from existing state and local sales taxes. The collected funds must be used exclusively to promote tourism and support tourism-related activities within the specific district boundaries, and the bill establishes a local authority to manage these funds and report on their use.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill creates a new taxing district to generate revenue specifically for tourism promotion and activities, directly advancing local budget and taxation goals.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Apr 2026
Committee Review
Floor Vote
Governor
Introduced Apr 21, 2026 Last action Apr 22, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 3 edits
MINOR
The bill's header was updated to reflect its new edition status and referral to the Senate Rules and Operations committee. The most significant change is the expansion of the list of counties eligible to levy an occupancy tax, adding Pender, Surry, and Watauga counties to the existing list.
Scope change
The bill's applicability was expanded to include three additional counties (Pender, Surry, and Watauga) that were previously not listed as eligible to levy the tax.
SCOPE

Added Pender County District P, Surry County District S, and Watauga County District U to the list of eligible counties.

TECHNICAL

Updated bill identification numbers and session dates in the header to reflect the transition from 'Filed' to 'Edition 1'.

Added the referral date (April 22, 2026) and committee (Rules and Operations of the Senate) to the bill metadata.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
1
Apr 22, 2026
Committee
Ref To Com On Rules and Operations of the Senate
upper
Apr 21, 2026
Introduced
Filed
upper
0 primary · 1 co-sponsor

Sponsors

No sponsor information available.