A BILL TO BE ENTITLED
AN ACT to authorize dare county to levy an additional one percent room occupancy tax to be used for beach nourishment. 
The General Assembly of North Carolina enacts:
SECTION 1.  Chapter 449 of the 1985 Session Laws, as amended by Chapters 177 and 906 of the 1991 Session Laws and Part VII of S.L. 2001‑439, is amended by adding a new section to read:
"Sec. 3.2. Second Supplemental Occupancy Tax. – In addition to the taxes authorized by Sections 1, 3, and 3.1 of this act, the Dare County Board of Commissioners may levy a room occupancy and tourism development tax of one percent (1%) of the gross receipts derived from the rental of accommodations taxable under Section 1 of this act. The county may not levy a tax under this section unless it also levies the taxes under Sections 1, 3, and 3.1 of this act. The levy, collection, administration, and repeal of the tax authorized by this section shall be in accordance with Section 1 of this act. The county shall use the net proceeds of the tax levied under this section for beach nourishment."
SECTION 2.  This act is effective when it becomes law.