---
type: "Bill"
title: "Occupancy Tax for Certain Counties."
description: "Occupancy Tax for Certain Counties."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2001"
identifier: "HB 685"
citation: "North Carolina HB 685 (2001)"
classification: ["bill"]
subjects: ["AUTHORITIES", "BOARDS", "CITY COUNCILS", "COUNTIES", "COUNTY COMMISSIONERS", "FISCAL NOTES", "HOTELS & MOTELS", "LOCAL", "LOCAL GOVERNMENT", "MEMBERSHIP", "RATIFIED", "SESSION LAWS", "TAXATION", "TAXES", "OCCUPANCY", "TITLE CHANGE", "TRAVEL & TOURISM", "REP. GIBSON", "AVERY COUNTY", "BEECH MOUNTAIN", "MONTGOMERY COUNTY", "STANLY COUNTY", "ANSON COUNTY", "WATAUGA COUNTY", "ALBEMARLE", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 32
vote_count: 2
first_action: "2001-03-15"
last_action: "2001-10-11"
source: "openstates"
source_identifier: "ocd-bill/257c8805-88ac-439e-9570-4ffa7489dbdb"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2001&BillID=H685&votesToView=all"
source_hash: "c366c1b9d5de42acf6d1818a464a22462ebf25791fd0db4589c82d328518f6fa"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina HB 685 (2001) — Occupancy Tax for Certain Counties.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H685v1.pdf)
2. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H685v2.pdf)
3. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H685v3.pdf)
4. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H685v4.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H685v5.pdf)
6. **SL 2001-434** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/House/PDF/H685v6.pdf)

## Votes

- R3 Ruled Mat'l\C Rpt Adopt — **84–23** (pass) · lower
- R2 Ruled Mat'l\C Rpt Adopt — **74–27** (pass) · lower

## Sponsors

- Gibson — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2001-10-11** Ch. SL 2001-434 `became-law`
- **2001-10-11** Ratified
- **2001-10-09** Conf Report Adopted 3rd
- **2001-10-08** Conf Report Adopted 2nd
- **2001-10-04** Conf Report Adopted
- **2001-10-04** Placed On Cal For 10/4/2001
- **2001-10-04** Conf Com Reported
- **2001-10-04** Placed On Cal For 10/8/2001
- **2001-10-04** Conf Held As Material
- **2001-10-04** Conf Com Reported
- **2001-08-23** Conf Com Appointed
- **2001-08-21** Conf Com Appointed
- **2001-08-21** Failed Concur In Com Sub
- **2001-08-20** Placed On Cal For 8/21/2001
- **2001-08-15** Com Sub Ruled Material
- **2001-08-15** Cal Pursuant Rule 36(b)
- **2001-08-15** Rec To Concur S Com Sub
- **2001-08-13** Passed 3rd Reading `passage, reading-3`
- **2001-08-09** Passed 2nd Reading `reading-2`
- **2001-08-08** Held As Material
- **2001-08-08** Amend Adopted #1 `amendment-passage`
- **2001-08-07** Com Substitute Adopted
- **2001-08-07** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-07-24** Ref To Com On Finance `referral-committee`
- **2001-07-24** Rec From House
- **2001-07-23** Passed 3rd Reading `passage, reading-3`
- **2001-07-19** Passed 2nd Reading `reading-2`
- **2001-07-18** Placed On Cal For 7/19/2001
- **2001-07-18** Cal Pursuant Rule 36(b)
- **2001-07-18** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-03-19** Ref To Com On Finance `referral-committee`
- **2001-03-15** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/257c8805-88ac-439e-9570-4ffa7489dbdb`. Confidence: reported (aggregated from official North Carolina legislature records).