H259 - 2023 Appropriations Act. (SL 2023-134)

Overview: Section 42.20 of S.L. 2023-134 prohibits a regional transportation authority from levying the short-term car rental tax in a county that has withdrawn from the authority. This provision applies only to Surry County.

This section became effective November 1, 2023, and applies to the gross receipts derived from short-term leases or rentals billed on or after that date.