A new bill filed by State Sen. Lazzara seeks to allow the Town of Richlands to impose a room occupancy tax to support tourism development and related expenditures, according to the North Carolina State Senate.
The bill, filed as SB 73 on Feb. 11 during the 2025 regular session, was formally listed with the short title: ‘Richlands Occupancy Tax Authorization.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill authorizes the Town of Richlands to implement a room occupancy tax of up to 3% on rental accommodations subject to state sales tax. The revenue collected from this tax will be transferred quarterly to the Town of Richlands Tourism Development Authority. At least two-thirds of the funds must be directed towards promoting travel and tourism, and the remainder for tourism-related expenditures. The bill also provides for the creation of a Tourism Development Authority by the Board of Aldermen upon tax enactment. This public authority will have members affiliated with local businesses affected by the tax and individuals active in tourism promotion. The Authority is tasked with spending the funds as outlined and reporting its financial activities to the Board of Aldermen. The act becomes effective when it becomes law.
Lazzara proposed another three bills during the 2025 regular session.
Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.
You can read more about the bills and other measures here.
Lazzara, a Republican, was elected to the North Carolina State Senate in 2021 to represent the state’s 6th Senate district, replacing previous state senator Harry Brown.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Michael A. Lazzara | SB 73 | 02/11/2025 | Richlands Occupancy Tax Authorization. |
| Michael A. Lazzara, Eddie D. Settle, and Timothy D. Moffitt | SB 71 | 02/11/2025 | Expedited Removal of Unauthorized Persons. |
| Michael A. Lazzara, Bill Rabon, and Vickie Sawyer | SB 63 | 02/06/2025 | Board of Motor Vehicles/Authority Study. |
| Michael A. Lazzara | SB 29 | 01/30/2025 | Onslow – Delegate Rezoning Authority. |
