# North Carolina SB 803: AN ACT TO AUTHORIZE BEAUFORT COUNTY TO LEVY AN OCCUPANCY TAX IN A TAX DISTRICT COMPRISING ALL AREAS OF THE COUNTY OTHER THAN THE INCORPORATED AREA IN THE CITY OF WASHINGTON.

North Carolina SB 803, AN ACT TO AUTHORIZE BEAUFORT COUNTY TO LEVY AN OCCUPANCY TAX IN A TAX DISTRICT COMPRISING ALL AREAS OF THE COUNTY OTHER THAN THE INCORPORATED AREA IN THE CITY OF WASHINGTON., is a 2025-2026 Session Senate bill sponsored by Bob Brinson (Republican); status in committee, last action 2026-04-22 (Ref To Com On Rules and Operations of the Senate) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-SB803-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Carolina SB 803
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO AUTHORIZE BEAUFORT COUNTY TO LEVY AN OCCUPANCY TAX IN A TAX DISTRICT COMPRISING ALL AREAS OF THE COUNTY OTHER THAN THE INCORPORATED AREA IN THE CITY OF WASHINGTON.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-04-21
- Last action: 2026-04-22, Ref To Com On Rules and Operations of the Senate
- Sponsor: Bob Brinson (Republican)
- Cosponsors: 0
- Subjects: AUTHORITIES, COUNTIES, HOTELS & MOTELS, LOCAL, LOCAL GOVERNMENT, TAXATION, TAXES, OCCUPANCY, TRAVEL & TOURISM, BEAUFORT COUNTY, TOURISM DEVELOPMENT AUTHORITIES, TAX DISTRICTS
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bob Brinson (Republican), Senate

## Actions (3)

- 2026-04-22: Ref To Com On Rules and Operations of the Senate (Senate)
- 2026-04-22: Passed 1st Reading (Senate)
- 2026-04-21: Filed (Senate)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S803v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S803v1.pdf)

## Related bills

- HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZED PERSONS FROM PRIVATE PROPERTY BY A LAW ENFORCEMENT AGENCY. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 403: AN ACT TO PROVIDE FOR THE EXPEDIENT IMPLEMENTATION OF MEDICAID WORK REQUIREMENTS. (passed house)

## Sources
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S803v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S803v1.pdf)

## Related
- [HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZE…](https://policyrisk.com/state-bill/NC-HB96-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [SB 403: AN ACT TO PROVIDE FOR THE EXPEDIENT IMPLEMENTATION OF MEDICAID WORK REQUIREMENT…](https://policyrisk.com/state-bill/NC-SB403-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NC-SB803-2025 (as of 2026-11-01).